ITAT Directs Re-Adjudication; Non-Payment of Advance Tax Not Sole Ground for Appeal Dismissal

Sahyogh Nagri Sahkari Patsanstha Maryadit Vs ITO (ITAT Pune) Income Tax Appellate Tribunal (ITAT), Pune bench, has set aside an order by the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) that summarily dismissed an appeal from Sahyogh Nagri Sahkari Patsanstha Maryadit for Assessment Year 2014-15. The ITAT ruled that the non-payment of advance tax, as stipulated under Section 249(4)(b) of the Income Tax Act, 1961, cannot be the sole basis for dismissing an appeal without adjudication. The cooperative credit society, Sahyogh Nagri Sahkari Patsanstha Maryadit, had no...