Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission

Sangeet Kathuria Vs ITO (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT) Delhi Bench has partly allowed an appeal filed by Sangeet Kathuria against an order from the National Faceless Appeal Centre (NFAC), which had dismissed her appeal as not maintainable due to non-payment of advance tax. The ITAT has remanded the case back to the Assessing Officer (AO) for a fresh, de novo adjudication, emphasizing that Section 249(4)(b) of the Income-tax Act, 1961, cannot be invoked when no income has been admitted and, consequently, no advance tax liability exists.

The case, ITA No.588

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