PUSHPA VIKAS DHAGE,WARDHA, MAHARASHTRA vs. ITO WARD 1, WARDHA, MAHARASHTRA, WARDHA, MAHARASHTRA

ITA 370/NAG/2026Status: DisposedITAT Nagpur07 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the NFAC erred in applying Section 249(4)(b) as the assessee had no advance tax liability. Since the merits of the case were not addressed, the matter was remitted back for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the NFAC for non-payment of advance tax. The assessee is an individual who had not filed returns previously and therefore had no advance tax liability. The assessee also did not accept the additions made by the Assessing Officer.

What were the issues?

Whether the dismissal of the appeal for non-payment of advance tax was justified when the assessee had no such liability. Whether the NFAC correctly applied the provisions of Section 249(4)(b).

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Mahavir Atal, CA
For Respondent: Shri Shiv Shankar Yadav, DR (through virtual)
Hearing: 03.08.2026Pronounced: 07.08.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed against the order dated 24.02.2026 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 14.03.2024 passed u/s. 143(3) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

I have heard the rival contentions and perused the record placed before me. Admittedly, I note that the Ld. CIT(A) / NFAC has dismissed the assessee’s appeal on the ground that the assessee has not deposited advance tax as per provisions of section 249(4)(b). I note that the assessee is an individual and has not filed return of income for the year under consider

The order continues below.

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