Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit

Mehul Champakbhai Patel Vs NAFC (ITAT Surat) Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit The Surat Bench of the Income Tax Appellate Tribunal held that the CIT(A), NFAC erred in summarily dismissing the assessee’s appeal on the ground of non-payment of taxes for AY 2016-17. The Tribunal noted that the assessee was a non-filer who filed a return in response to notice under section 148 declaring total income of ₹39,267, which was below the basic exemption limit. Since no tax was payable on such income, there was neither advance tax nor self-a...