GHULAM RASOOL KICHLOO,DOORU vs. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 212/ASR/2024Status: DisposedITAT Amritsar17 June 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not legally justified in invoking Section 249(4)(b) as the assessee had filed a return of income. The twin conditions of non-filing of return and non-payment of advance tax were not satisfied. Therefore, the appeal should have been adjudicated on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-payment of advance tax, invoking Section 249(4)(b). The assessee had declared income of Rs. 5,72,800/- but credit card transactions were significantly higher, leading to an addition by the AO. The assessee contended that since a return was filed, Section 249(4)(b) was not applicable.

What were the issues?

Whether the appeal before the CIT(A) was rightly dismissed for non-payment of advance tax when a return of income had been filed. Whether the assessee was denied a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 250,Section 147,Section 144,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Smt. Ratinder Kaur, Sr. D. R
Hearing: 09.04.2026Pronounced: 17.06.2026

Per Udayan Dasgupta, J.M.:

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 21.02.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 1, Srinagar passed u/s 147 r.w.s. 144 of the Act, 1961 dated 24.05.2023. 2 Assessment Year: 2016-17

2.

The assessee has taken five grounds of appeal in Form No. 35 and has objected to the rejection of the appeal by the ld. first appellate authority by invoking the provisions of section 249(4)(b) of the Act for non-payment of advance tax. The assesee has also challenged the appellate order on the grounds that no opportunity of being heard has been provided befo

The order continues below.

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