Dismissal of appeal for non-payment of advance tax not justified since there is no admitted income: ITAT Agra

Ritika Jain Vs ITO (ITAT Agra)

ITAT Agra held that dismissal of appeal as per provisions of section 249(4)(b) for non-payment of advance tax unjustified since entre addition made by AO was challenged and there was no other income which is above threshold limit of being taxable. Accordingly, matter restored back to CIT(A).

Facts- Case of the assessee was selected by Revenue for framing scrutiny assessment. It was observed by AO that the assessee has deposited cash of Rs.16,24,600/- in Central Bank of India account, out of which an amount of Rs.14,14,600/- was

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