Assessee, an agriculturist, derived agricultural income and sale proceeds on sale of agricultural lands against registered sale deeds. It had also deposited certain amount of cash in its bank account. Assessing Officer made an addition on account of total deposits including cash deposits with respect to sale of land and advance received. Commissioner (Appeals) refused to admit appeal for hearing for non-payment of advance tax as per provisions of section 249(4)(b). On appeal the Tribunal held that  the assessee had filed documentary evidence of same before Assessing Officer demonstrating that he had no taxable income for year under appeal and his income was only agricultural income and receipts from sale proceeds sale of agricultural land was exempted income under Act and, therefore, there was no obligation to pay advance tax under section 208. Tribunal held that  the  Commissioner (Appeals) should have admitted appeal for adjudication on merits, and amount of advance tax payable by assessee for purpose of presenting appeal, as per provisions of section 249(4)(b), should be taken as nil. (AY. 2015-16)