Appeal Can’t Be Dismissed Mechanically u/s 249(4)(b) – ITAT Grants Assessee Fresh Opportunity

Madho Tiwari Vs ITO (ITAT Kolkata)

Assessment was completed u/s 147 r.w.s. 144 (best judgment) due to non-compliance of notices. AO computed tax liability at ₹6,87,580, including advance tax & interest. CIT(A) dismissed the appeal on the ground of Section 249(4)(b) – non-payment of advance tax equal to liability, hence appeal was not admitted.

Assessee appealed against the order of NFAC (CIT(A)) dated 20.02.2024. The appeal before ITAT was delayed by 170 days, for which condonation petition was filed with affidavit explaining that delay occurred due to illness of the

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