Case Law Details
Parmanand Sharma Vs ITO (ITAT Delhi)
ITAT said in their considered opinion once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax. ITAT’s view is fortified by the affidavit of the assessee filed before me. I find that the first appellate authority has not decided the appeal on merits of the case, therefore, in the interest of justice and fair play I deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on the grounds raised before him after affording a reasonable and fair opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 29.10.2018 pertaining to A.Y. 2010-11.
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