https://www.taxtmi.com/caselaws?id=456872 An appeal dismissed in limine for non-payment of tax due on returned income under section 249(4)(a) was later reconsidered after the assessee produced challans showing subsequent payment of the admitted tax. The assessee sought restoration of the appeal for decision on merits, and the Revenue raised no objection to remand. In these circumstances, the earlier refusal to entertain the appeal was not treated as conclusive, and the matter was set aside to the CIT(A) for fresh adjudication after considering the subsequent payment and the explanation for delay, with an opportunity of hearing to the assessee. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 21 Aug 2024 19:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456872 An appeal dismissed in limine for non-payment of tax due on returned income under section 249(4)(a) was later reconsidered after the assessee produced challans showing subsequent payment of the admitted tax. The assessee sought restoration of the appeal for decision on merits, and the Revenue raised no objection to remand. In these circumstances, the earlier refusal to entertain the appeal was not treated as conclusive, and the matter was set aside to the CIT(A) for fresh adjudication after considering the subsequent payment and the explanation for delay, with an opportunity of hearing to the assessee. Case-Laws Income Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456872