https://www.taxtmi.com/caselaws?id=774587 ITAT Delhi held that an appeal cannot be dismissed for non-payment of advance tax under Section 249(4)(b) when the assessee filed no return of income under Section 139 or in response to Section 148 notice. Since no income was admitted, no advance tax liability could arise. The tribunal found the lower authority erred in dismissing the appeal as non-maintainable and restored the matter to the AO for fresh adjudication, considering the ex parte assessment required fair hearing in the interest of justice. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774587 ITAT Delhi held that an appeal cannot be dismissed for non-payment of advance tax under Section 249(4)(b) when the assessee filed no return of income under Section 139 or in response to Section 148 notice. Since no income was admitted, no advance tax liability could arise. The tribunal found the lower authority erred in dismissing the appeal as non-maintainable and restored the matter to the AO for fresh adjudication, considering the ex parte assessment required fair hearing in the interest of justice. Case-Laws Income Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774587