Non-Payment Of Self-Assessment Tax Renders Appeal Not Maintainable: ITAT Sets Aside CITA’s Order

This article covers an ITAT ruling that an appeal to the Commissioner (Appeals) (“CITA”) was not maintainable because the assessee had not paid the self-assessment tax as required; the tribunal set aside the CITA’s order and remitted the matter. It observes that payment of self‐assessment tax is a basic condition under the Income Tax Act to trigger appeal rights, and failure to comply can lead to forfeiture of appellate remedy. The article highlights the compliance risk for taxpayers—before filing appeal ensure self-assessment tax is paid and documentation is properly filed.