https://www.taxtmi.com/caselaws?id=775085 ITAT AGRA ruled that an appeal cannot be dismissed solely for non-payment of advance tax when the assessee has no taxable income. The assessee's appeal was dismissed by CIT(A) in limine for failing to comply with Section 249(4)(b) requiring advance tax payment. ITAT held that the statutory requirement under Section 249(4)(b) applies only when there is an obligation to pay advance tax. Since the assessee claimed no taxable income exceeding the exemption limit, no advance tax obligation existed. The tribunal relied on precedents from ITAT Bangalore and Delhi, set aside CIT(A)'s order, and directed reconsideration on merits. The appeal was allowed for statistical purposes. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775085 ITAT AGRA ruled that an appeal cannot be dismissed solely for non-payment of advance tax when the assessee has no taxable income. The assessee's appeal was dismissed by CIT(A) in limine for failing to comply with Section 249(4)(b) requiring advance tax payment. ITAT held that the statutory requirement under Section 249(4)(b) applies only when there is an obligation to pay advance tax. Since the assessee claimed no taxable income exceeding the exemption limit, no advance tax obligation existed. The tribunal relied on precedents from ITAT Bangalore and Delhi, set aside CIT(A)'s order, and directed reconsideration on merits. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775085