https://www.taxtmi.com/caselaws?id=769695 The ITAT Bangalore held that dismissing an appeal for non-maintainability under section 249(4) was unsustainable where the assessee had exempt income and was not liable to pay advance tax. The assessee claimed exempted income for FY 2016-17 and had not filed returns accordingly. The ITAT found that since no advance tax was payable on exempt income, the appeal was maintainable. Regarding unexplained cash credit under section 69A and denial of exemption under section 80P, the matter was remitted to CIT(A)/NFAC for fresh consideration on merits. The appeal was partly allowed for statistical purposes. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769695 The ITAT Bangalore held that dismissing an appeal for non-maintainability under section 249(4) was unsustainable where the assessee had exempt income and was not liable to pay advance tax. The assessee claimed exempted income for FY 2016-17 and had not filed returns accordingly. The ITAT found that since no advance tax was payable on exempt income, the appeal was maintainable. Regarding unexplained cash credit under section 69A and denial of exemption under section 80P, the matter was remitted to CIT(A)/NFAC for fresh consideration on merits. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769695