https://www.taxtmi.com/highlights?id=92620 ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law. en-us Thu, 18 Sep 2025 08:30:35 +0530 Thu, 18 Sep 2025 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92620 ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law. Highlights Income Tax Thu, 18 Sep 2025 08:30:35 +0530 https://www.taxtmi.com/highlights?id=92620