Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later

Shamanna Reddy Vs ITO (ITAT Bangalore) In the case of Shamanna Reddy vs. ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed an appeal against the CIT(A)’s order concerning the Assessment Year 2018-19. The appellant, an individual, contested the dismissal of their appeal by the CIT(A) on technical grounds and the subsequent assessment order passed under section 147 read with section 144 of the Income Tax Act. The appellant had not filed a return of income for the relevant assessment year but was identified by the department as having sold an immovable property. Subsequently...