Yalamati Raghavendra Vs ITO (ITAT Bangalore)
In the case of Yalamati Raghavendra vs ITO, the ITAT Bangalore addressed an appeal against the order passed by the CIT(A) on 6th August 2024, under Section 250 of the Income Tax Act, 1961, for the assessment year 2015-16.
The CIT(A) had initially dismissed the appeal in limine, citing the non-payment of admitted tax as per Section 249(4)(b) of the Act. However, the assessee later produced evidence of the payment of the admitted tax, which amounted to Rs. 1,42,200/-, and requested that the matter be remitted to the CIT(A) for adjudication on merits.
The learned AR relied on the judgment of the Hon’ble Karnataka High Court in the case of M/s. SSS Projects Ltd. Vs. DCIT (ITA No. 177 of 2014), where it was held that an appeal should not be dismissed solely due to the delayed payment of admitted tax. The High Court ruled that when the admitted tax is paid, the matter should be remanded to the CIT(A) for examination on merits.
The ITAT, following the Karnataka High Court’s judgment, restored the appeal to the files of the CIT(A). The CIT(A) was directed to verify the payment of the admitted tax and, if confirmed, adjudicate the issues on merit.
