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Income Tax Appellate Tribunal, HYDERABAD BENCHES “SMC”, HYDERABAD
Before: SHRI K. NARASIMHA CHARY
आदेश / ORDER Aggrieved by the order dated 29/01/2024 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Mohd. Ayub Khan (“the assessee”) for the assessment year 2017-18, assessee preferred this appeal. 2. At the outset learned AR submitted that the learned CIT(A) did not admit the appeal on the ground that the assessee did not make the requisite payment of the amount equal to the amount of advance tax, which is a condition precedent for admitting the appeal. Learned AR submitted that the assessee paid the same under various challans, but since the learned CIT(A) did not grant any opportunity to submit the copies of the challans, the assessee could not produce the evidence.
Learned DR submitted that the learned CIT(A) noticed that sufficient opportunity was provided and, therefore, there is no point in the assessee arguing that the evidence could not be produced before the learned CIT(A) for want of opportunity.
Learned AR produced the copies of challans dated 15/03/2017, 30/03/2017 etc. Since the assessee had already paid the advance tax, the appeal needs to be admitted by the learned CIT(A) and adjudicated on merits. 5. Hence, I set aside the issue to the file of the learned CIT(A) to verify the payment of advance tax and admit the appeal. Assessee is directed to produce the copies of the challans under which the advance tax was paid, before the learned CIT(A). 6. In the result, appeal of the assessee is treated as allowed for statistical purposes.