HARIBABU YENUGANTI,ONGOLE vs. INCOME TAX OFFICER, WARD-1, ONGOLE

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ITA 1476/HYD/2025Status: HeardITAT Hyderabad12 November 2025AY 2017-1810 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee's belief of having no taxable income was bona fide, and their failure to seek exemption under the proviso to section 249(4) was prompted by this belief. The Tribunal held that the CIT(A) should have sought clarification from the assessee regarding their 'not applicable' claim for advance tax payment and afforded them an opportunity to explain. Consequently, the matter was remanded to the CIT(A) for a fresh hearing, providing the assessee a reasonable opportunity to present their case for exemption.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings for AY 2017-18 under section 147 due to significant cash deposits and withdrawals, determining the assessee's income at Rs. 62,94,561 with specific additions. The assessee appealed this order to the Commissioner of Income Tax (Appeals) [CIT(A)], who dismissed the appeal for non-payment of advance tax, citing section 249(4)(b) of the Act, despite the assessee's contention of having no taxable income and thus no obligation for advance tax.

What were the issues?

Whether the CIT(A) was justified in dismissing the assessee's appeal for non-payment of advance tax under section 249(4)(b) without providing an opportunity to explain their bona fide belief of having no taxable income and thus no obligation to pay advance tax.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 148,Section 69A,Section 156,Section 249(4),Section 234B(1),Section 208,Section 210,Section 143,Section 140A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

For Appellant: Ms. Payal Gupta, Sr. AR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The Assessee : Haribabu Yenuganti, Kamepallivaripalem, Mangamur, Santhanuthalapadu, Prakasam, Ongole, Andhra Pradesh- 523225. 2. राज�व/ The Revenue : Income Tax Officer, Ward-1, Ongole, Andhra Pradesh-523225. 3. The Principal Commissioner of Income Tax, Guntur. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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