Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability

Narottambhai Chhotubhai Patel Vs ITO (ITAT Surat) Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability The Surat Bench of the Income Tax Appellate Tribunal set aside the order of the CIT(A), NFAC, which had dismissed the assessee’s appeal in limine under section 249(4)(b) for AY 2015-16 on the ground of non-payment of advance tax. The Tribunal held that the CIT(A) failed to examine whether any advance tax was actually payable by the assessee and also did not exercise the discretion vested under section 249(4)(b). The assessee had specifically contended t...