https://www.taxtmi.com/caselaws?id=768876 ITAT Mumbai held that Section 249(4)(b) provisions regarding advance tax payment requirements for non-filer assessees do not apply when additions are made through ex-parte orders by AO. Despite CIT(A) acknowledging assessee as non-filer who failed to pay advance tax before filing appeal, ITAT determined statutory requirements under Section 249(4)(b) were inapplicable given circumstances. Matter restored to CIT(A) for adjudication on merits with direction to provide reasonable hearing opportunity to assessee in set-aside appellate proceedings. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768876 ITAT Mumbai held that Section 249(4)(b) provisions regarding advance tax payment requirements for non-filer assessees do not apply when additions are made through ex-parte orders by AO. Despite CIT(A) acknowledging assessee as non-filer who failed to pay advance tax before filing appeal, ITAT determined statutory requirements under Section 249(4)(b) were inapplicable given circumstances. Matter restored to CIT(A) for adjudication on merits with direction to provide reasonable hearing opportunity to assessee in set-aside appellate proceedings. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768876