AMAR VASUDEO SINGH,MUMBAI vs. ITO WARD 34(1)(1), MUMBAI

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ITA 6399/MUM/2024Status: DisposedITAT Mumbai31 January 2025AY 2013-14Bench: SMT. BEENA PILLAI (Judicial Member), SHRI OMKARESHWAR CHIDARA ( (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the tax challan was placed in the paper book and the Ld.CIT(A) had not decided the issue on merits. Therefore, in the interest of justice, the issue is remanded back to the Ld.CIT(A) for necessary verification and decision on merits.

What were the facts?

The appeal arises from an order of NFAC, Delhi, for AY 2013-14, which dismissed the assessee's appeal for not depositing advance tax. The assessee claims taxes were paid, but Ld.CIT(A) did not consider this or decide on merits.

What were the issues?

Whether the Ld.CIT(A) correctly dismissed the appeal without considering the tax deposit and deciding the issue on merits.

Which sections of the Income-tax Act were involved?

Section 249(4)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SMT. BEENA PILLAI & SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Anuj Jain
For Respondent: Shri Ram Krishn Kedia, Sr. D.R
Hearing: 29/01/2025Pronounced: 31/01/2025

Present appeal arises out of order dated 21/10/2024 passed by NFAC, Delhi, for assessment year 2013-14. At the outset the Ld.AR submitted that the present appeal has been filed against the impugned order that was dismissed by alleging that the assessee had not deposited the advance tax as per the provisions of section 249 (4) (b) of the act.

2.

The Ld.AR submitted that the assessee has paid the taxes inclusive of interest that was duly deposited on 21/05/2024 but Ld.CIT(A) did not take cognizance of the same. It is also submitted that no decision has been given on the merits of the issues alleged before the 1st appellate authority. The Ld.AR thus paid for consideration of the appeal filed before this tribunal in the interest of justice.

3.

The Ld.DR submitted that subject to the verification of the taxes being paid the appeal can be remanded to the Ld.CIT(A) to consider the issues on merits.

We have perused the submissions advanced by both sides in the light of records placed before us.

4.

It is noted that the challan of taxes deposited has been placed in the paper book. Further as submitted by the Ld.AR the Ld. CIT(A) has not decided the issue on merits. Accordingly in the interest of justice we deem it fit and proper to remedy this issue back to the Ld. CIT(A) to carry necessary verification and to decide the issue on merits after granting proper opportunity of being to the assessee. The assessee is directed to file all necessary evidence in support of its claim that shall be subjected to verification by the Ld. CIT(A).

Accordingly the grounds raised by the assessee stands partly allowed for statistical purposes.

In the result appeal filed by the assessee stands partly allowed for statistical purposes.

Order pronounced in the open court on 31/01/2025

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