MOHAMMAD AMJAD ALI SAHAJI,HABRA, ASHOKENAGAR vs. WARD 50(2) KOLKATA, INCOME TAX

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ITA 631/KOL/2024Status: DisposedITAT Kolkata13 January 2025AY 2017-18Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)7 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not determine the quantum of advance tax payable or the applicability of Section 208. It noted the assessee's claim that no advance tax was due. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for fresh adjudication, allowing the assessee to file an advance tax exemption application and present further evidence after being given a reasonable opportunity of being heard.

What were the facts?

The assessee made large cash deposits during the demonetization period for AY 2017-18 but failed to file a return of income, leading to an assessment by the AO. The Ld. CIT(A) dismissed the assessee's appeal without addressing its merits, on the grounds of non-compliance with Section 249(4)(b) of the Income Tax Act, 1961, for not paying advance tax or filing an exemption application.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-compliance with advance tax payment under Section 249(4)(b) without deciding on the merits of the case or determining the applicability and quantum of advance tax.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 142(1),Section 249(4),Section 249(4)(b),Section 208,Section 209,Section 210

AI-generated summary — verify with the full judgment below

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

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Respondent: DR and Somnath Das Biswas, Sr. DR

order

: January 13th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

The present appeal filed by the assessee pertaining to the AY 2017-18 is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (in short, ‘the Act’) dated 23.02.2024 arising out of the assessment order framed u/s 144 of the Act dated 10.12.2019.

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