The AO made addition under section 69A of the Act, in respect of cash deposited in the Bank. The assessee denied the addition u/s 69A of the Act. On appeal the CIT(A) dismissed the appeal on the ground that   the admitted tax  was not paid by the assessee. On appeal the Tribunal held that, the assessee who is residing outside India has no admitted income in India and is disputing the addition under s. 69A made by the AO, there was no admitted tax liability and, therefore, the appeal filed by the assessee before the CIT(A) could not be dismissed on account of non-compliance with the provisions of s. 249(4)(b).Matter is restored to the CIT(A) to adjudicate the appeal of the assessee on merits in accordance with law.  Followed, Vishnusharan Chandravanshi vs. ITO (2024) 161 taxmann.com 803 (Raipur)(Trib). (AY.2017-18)