ITAT Restores Appeal for Adjudication on Merits After Payment of Admitted Tax

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. ...