HARSHVARDHAN MANAGEMENT & CONSULTANTS PVT LTD,MUMBAI vs. INCOME TAX OFFICER WARD 10(1)(1), MUMBAI

Briefly stated facts of the case are that assessment in this case was completed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 („the Act‟), wherein the AO determined the assessed income at Rs.

As per the Ld. CIT(A), the assessee has not filed return of income in response to notice u/s. 148 of the Act as well as has not paid an amount equivalent to amount of advance tax which was payable and, therefore, the appeal filed by the assessee was held not maintainable in light of section 249(4) and the same was dismissed in limine. Against the said order, the assessee is in appeal before us.

During the course of hearing, the Ld.AR submitted that the findings of the Ld.CIT(A) that the assessee has not filed return of income in response to notice u/s. 148 of the Act is factually incorrect and in this regard, our reference was drawn to the assessee‟s Paper Book (Pg.19), wherein the assessee has enclosed a copy of its return of income filed on 31-01-2023 in response to notice u/s. 148 of the Act. It was submitted that the said fact was also brought to the notice of the AO vide assessee‟s submissions of even date, wherein the assessee has enclosed a copy of the return of income as well as has responded to other queries raised by the AO. It was accordingly submitted that the findings of the Ld.CIT(A) that the assessee has not filed return of income in response to notice u/s. 148 of the Act is not correct. It was further submitted that in view of the same, there is no violation of provisions of section 249(4) of the Act since the assessee has filed return of income and has paid due taxes while filing the return of income. Hence, the appeal is clearly maintainable and, therefore, the Ld.CIT(A) has erred in dismissing the appeal of the assessee.