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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
आदेश / O R D E R
PER SHRI MANISH BORAD, AM
This group of six appeals is directed against the different orders of ld. CIT(A)-III, Indore dated 31.10.2017/15.12.2017 on the following common grounds of appeal
s: “1. That, the order of the ld. CIT(A) is erroneous, unjust and contrary to the facts of the case.
2. That, the ld. CIT(A) erred in dismissing the appeal in limine without considering the grounds raised by the appellant on merits.
[ITA Nos.43 to 46/Ind/2018 & & 192/Ind/2018] [M/s. Eminent Suppliers P. Ltd. and others, Dist. Dhar]
3. That, the ld. CIT(A) erred in holding that the appeal is not maintainable in view of the provisions of section 249(4) of the Income Tax Act without considering the material fact that the appellant was passing through acute paucity of funds.
That, the ld. CIT(A) ought to have provided further opportunity to make payment of tax on admitted income before deciding the appeal.” 2. Notices for hearing on 06.5.2019 i.e. today were issued to the assessees at the address given in the Form No.36. Despite this, nobody represented the assessees today. Ld. Sr. DR relied on the orders of the ld. CIT(A).
On perusal of the material available on record, we find that ld. CIT(A) found that the tax on the returned income for which the appeals have been filed has not been paid in full. A report was called from the JCIT-(Central), Indore and it was reported that tax is still outstanding for the return filed originally u/s 139(1) and also in the return filed u/s 153A. Therefore, the ld. CIT(A) dismissed the appeals treating the same as not maintainable on account of non- payment of outstanding tax on returned income. Even before us, there is no evidence suggesting that the outstanding tax was paid
[ITA Nos.43 to 46/Ind/2018 & & 192/Ind/2018] [M/s. Eminent Suppliers P. Ltd. and others, Dist. Dhar] on the returned income. Earlier vide order dated 30.4.2019 in group assessees’ appeals i.e. IT(SS)A Nos.1 to 3/Ind/2018 and others, the same view was taken by this Tribunal. In view of these facts, we do not find any infirmity in the orders of the ld. CIT(A). Same are confirmed. 4. Accordingly, appeals filed by the assessees are dismissed. Order was pronounced in the open court on 06.05.2019.