https://www.taxtmi.com/caselaws?id=774179 The Income Tax Appellate Tribunal condoned a 326-day delay in filing appeal due to communication lapses by the tax consultant and set aside the CIT(A)'s dismissal order under section 249(4)(b) of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal in limine for non-payment of admitted tax without providing adequate opportunity to be heard. The Tribunal found that the ex-parte assessment and dismissal violated principles of natural justice, as no evidence was presented to establish the assessee's tax liability above the taxable threshold. The matter was remanded to CIT(A) for fresh consideration, directing that the assessee be given opportunity to appear, file relevant documents, and seek exemption from advance tax payment requirements under the proviso to section 249(4)(b) with good and sufficient reasons recorded in writing. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774179 The Income Tax Appellate Tribunal condoned a 326-day delay in filing appeal due to communication lapses by the tax consultant and set aside the CIT(A)'s dismissal order under section 249(4)(b) of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal in limine for non-payment of admitted tax without providing adequate opportunity to be heard. The Tribunal found that the ex-parte assessment and dismissal violated principles of natural justice, as no evidence was presented to establish the assessee's tax liability above the taxable threshold. The matter was remanded to CIT(A) for fresh consideration, directing that the assessee be given opportunity to appear, file relevant documents, and seek exemption from advance tax payment requirements under the proviso to section 249(4)(b) with good and sufficient reasons recorded in writing. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774179