2023 (12) TMI 1344

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....h Porwal, Sr. DR. ORDER PER VIJAY PAL RAO, JM : This appeal by the Assessee is directed against the order dated 24.02.2023 of Commissioner of Income Tax(Appeal), for Assessment Year 2010-11. The assessee has raised following grounds of appeal: "Ground 1: Against non-admissibility of appeal On the facts and circumstances of the case and in law the learned Commissioner of Income ta....

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....s submitted that the CIT(A) has dismissed the appeal of the assessee in limine for want of payment of self-assessment tax. He has further submitted that the assessee has subsequently paid the self-assessment tax as per the details given at page no.1 of the paper book and therefore, he has prayed that the matter may be remanded to the record of the CIT(A) for adjudication of the appeal on merits. I....

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.... has paid the tax due on the income returned by him. Now the assessee has produced challans of payment of tax due on returned income. The details of payment are given at page no.1 of the paper book as under: Therefore, in the facts and circumstances of the case and in the interest of justice the matter is set aside to the record of the CIT(A) for deciding the same afresh after considering the p....