https://www.taxtmi.com/caselaws?id=314430 ITAT Bangalore allowed the appeal of a 65-year-old senior citizen assessee for statistical purposes. The tribunal condoned the ex-parte order passed under section 147 r.w.s. 144 due to the assessee's age, education background, and improper service of notices under the faceless regime. The tribunal rejected the revenue's attempt to dismiss the appeal under section 249(4)(b) for non-payment of advance tax, finding the assessee's total income was only Rs.13,296 with no admitted tax liability. The matter was restored to the AO for fresh examination regarding the assessee's claim that the property sold was agricultural land not liable for capital gains tax. en-us Tue, 20 Feb 2024 00:00:00 +0530 Sat, 08 Jun 2024 14:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314430 ITAT Bangalore allowed the appeal of a 65-year-old senior citizen assessee for statistical purposes. The tribunal condoned the ex-parte order passed under section 147 r.w.s. 144 due to the assessee's age, education background, and improper service of notices under the faceless regime. The tribunal rejected the revenue's attempt to dismiss the appeal under section 249(4)(b) for non-payment of advance tax, finding the assessee's total income was only Rs.13,296 with no admitted tax liability. The matter was restored to the AO for fresh examination regarding the assessee's claim that the property sold was agricultural land not liable for capital gains tax. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314430