https://www.taxtmi.com/caselaws?id=456875 ITAT Indore held that non-payment of self-assessment tax at the time of filing appeal constitutes a defect in the appeal rather than grounds for dismissal. Under section 249(4)(a), tax payment is required when filing the appeal, but subsequent payment cures the defect. Once the assessee made full payment of tax due on return income, the appeals should have been decided on merits instead of being dismissed in limine. The delay in tax payment should be treated as delay in filing appeal, not as grounds for avoiding the appeal entirely. en-us Thu, 25 May 2023 00:00:00 +0530 Thu, 22 Aug 2024 10:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456875 ITAT Indore held that non-payment of self-assessment tax at the time of filing appeal constitutes a defect in the appeal rather than grounds for dismissal. Under section 249(4)(a), tax payment is required when filing the appeal, but subsequent payment cures the defect. Once the assessee made full payment of tax due on return income, the appeals should have been decided on merits instead of being dismissed in limine. The delay in tax payment should be treated as delay in filing appeal, not as grounds for avoiding the appeal entirely. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456875