RUSSELL ADRIAN RODRIGUES ,MUMBAI vs. ITO, WARD 23(3)(1), MUMBAI

ITA 98/MUM/2025Status: DisposedITAT Mumbai14 February 2025AY 2017-18Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had satisfied the conditions laid down in Section 249(4)(a) by filing the return and having the entire tax liability deducted at source. The CIT(A) erred in dismissing the appeal on this ground.

What were the facts?

The assessee filed an appeal against an order dismissing their appeal for non-compliance with Section 249(4) of the Income Tax Act. The assessee argued that they had paid the due tax as per their returned income, which was already deducted at source.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on grounds of non-compliance with Section 249(4) of the Income Tax Act, when the assessee had paid the tax due on the returned income.

Which sections of the Income-tax Act were involved?

Section 250,Section 249(4),Section 144,Section 147,Section 148,Section 151,Section 142(1),Section 144B,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “K” (SMC

Before: SHRI SANDEEP SINGH KARHAIL, JM & SHRI GIRISH AGRAWAL, AM

Hearing: 11/02/2025Pronounced: 14/02/2025

Per Sandeep Singh Karhail, JM : The assessee has filed the present appeal against the impugned order dated 28/12/2024, passed under section 250 of the Income Tax Act (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2017-18. 2. In this appeal, the assessee has raised the following grounds: –

1.

On the facts and circumstances of the case and in law, Ld. CIT(A) has erred in dismissing the Assessee's Appeal on account of non-compliance of section 249(4)(a) and 249(4)

The order continues below.

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