Dismissal of appeal on account of non payment of taxes – ITAT restored matter to CIT(A)

Topworth Urja & Metal Limited Vs ACIT (ITAT Raipur) M/s.Topworth Urja & Metals Limited vs. ACIT, CC-2 IT(SS)A.No.44 & 29/RPR/2018 (Date of Order : 27.05.2022) relating to dismissal of appeal in limine on account of non payment of taxes & non filing of returns u/s.153A. Appeal restored to file of CIT(A) in view of proviso to section 249(4)(b) to exercise the discretion vested in him & to consider the plea taken by appellant as regards financial difficulties. On a perusal of the Section 249(4) of Income Tax Act, 1961, we find that the same contemplates the pre-conditions for ...