ITAT Holds Dismissal Invalid Where Assessee Not Heard on Section 249(4)(b) Requirement

Haribabu Yenuganti Vs ITO (ITAT Hyderabad)

Hyderabad ITAT Restores Appeal to CIT(A) — Opportunity Must Be Given Before Rejecting Appeal for Non-Compliance with s.249(4)(b):

Hyderabad Tribunal examined the legality of dismissal of an appeal by the CIT(A)/NFAC on the ground that the Assessee had not deposited “advance tax equivalent” as mandated under section 249(4)(b) where no return had been filed. AO had reopened the case u/s 147 & completed the assessment u/s 147 r.w.s 144/144B, determining income at Rs. 62,94,561/- by making additions of cash deposits u/s 69A, e

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