https://www.taxtmi.com/caselaws?id=782860 ITAT set aside the order of CIT(A) refusing to entertain the assessee's appeal under section 249(4) for non-payment of advance tax, holding that CIT(A) failed to determine the exact advance tax payable and to consider exemption from the rigours of section 249(4). The matter was remanded to CIT(A) for fresh adjudication. CIT(A) was directed to permit the assessee to file an application seeking exemption from advance tax payment, allow additional evidence, and decide both the procedural issue and the appeal on merits after granting reasonable opportunity of hearing to the assessee and AO in terms of rule 46A. The assessee's grounds were allowed for statistical purposes. en-us Mon, 25 Aug 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782860 ITAT set aside the order of CIT(A) refusing to entertain the assessee's appeal under section 249(4) for non-payment of advance tax, holding that CIT(A) failed to determine the exact advance tax payable and to consider exemption from the rigours of section 249(4). The matter was remanded to CIT(A) for fresh adjudication. CIT(A) was directed to permit the assessee to file an application seeking exemption from advance tax payment, allow additional evidence, and decide both the procedural issue and the appeal on merits after granting reasonable opportunity of hearing to the assessee and AO in terms of rule 46A. The assessee's grounds were allowed for statistical purposes. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782860