Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]

The tribunal found that the assessee provided a valid explanation for the delay due to partner disputes and fund withdrawal issues.
By Sneha Sukumaran Mullakkal - On August 31, 2024 4:50 pm - 2 mins read
CIT(A) - ITAT - Appeal Before CIT(A) - Income Tax Appellate Tribunal - Commissioner of Income Tax - ITAT Bangalore - Commissioner of Income Tax(Appeals) - taxscan

The Bangalore bench of Income Tax Appellate Tribunal ( ITAT )  ruled that an appeal before the Commissioner of Income Tax(Appeals)[CIT(A)] cannot be dismissed solely on technical grounds for non-payment of advance tax  without a valid reason. Banyan Tree Diagnositc and Research Centre, the appellant-assessee, filed its return of income up to assessment year (AY)…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader