SHIV KUMAR,ROHTAK vs. INCOME TAX OFFICER, WARD (4), ROHTAK, ROHTAK

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 06.02.2024, for assessment year 2017-18.

Ms. Sanju Kumari, appearing on behalf of the assessee submits that the CIT(A) has dismissed appeal of the assessee at the outset on the ground that the assessee has failed to fulfill condition of payment of advanced tax in accordance with the provisions of section 249(4)(b) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act’). She stated that the assessee did not file return of income as income of the assessee during the relevant period was much below the threshold limit. She stated that the gross total income of the assessee including income under business head and interest from savings was Rs.1,47,030/-. Therefore, no advance tax was liable to be paid by the assessee. An addition of Rs.10,30,000/- was made by the Assessing Officer (AO), on account of cash deposits in the bank account during demonetization period from 12.11.2016 to 13.12.2016. During assessment proceedings the assessee made submissions before the AO, however the Assessing Officer completed assessment u/s. 144 of the Act.

Shri Sanjay Kumar representing the department vehemently defending the impugned order submitted that the assessee did not comply with the mandatory conditions of section 249(4)(b) of the Act, hence, the CIT(A) had no option but to reject appeal of the assessee.