https://www.taxtmi.com/caselaws?id=757107 ITAT Pune set aside CIT(A)'s ex-parte order dismissing assessee's appeal for non-payment of advance tax under section 249(4)(b). Assessee claimed inability to appear due to heart attack and hospitalization requiring angioplasty, and argued no advance tax was payable as there was no taxable income. CIT(A) summarily dismissed appeal without considering merits. ITAT, relying on coordinate bench decisions, directed CIT(A) to admit appeal for adjudication on merits after providing reasonable hearing opportunity. Appeal partly allowed for statistical purposes. en-us Mon, 29 Jul 2024 00:00:00 +0530 Wed, 14 Aug 2024 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757107 ITAT Pune set aside CIT(A)'s ex-parte order dismissing assessee's appeal for non-payment of advance tax under section 249(4)(b). Assessee claimed inability to appear due to heart attack and hospitalization requiring angioplasty, and argued no advance tax was payable as there was no taxable income. CIT(A) summarily dismissed appeal without considering merits. ITAT, relying on coordinate bench decisions, directed CIT(A) to admit appeal for adjudication on merits after providing reasonable hearing opportunity. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757107