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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI R. S. SYAL & MS SUCHITRA KAMBLE
This appeal is filed by the assessee against the order dated 28/07/2014 passed by CIT(A)-XXXI, New Delhi for Assessment Year 2010-11. 2. The grounds of appeal are as under:-
“1. The Ld. CIT(A) has erred in rejecting the appeal filed by the appellant by relying upon the provisions of Section 249(4) of the Income Tax Act, 1961.
The Ld.CIT(A) has erred in rejecting the appeal by not giving adequate opportunity of being heard and without appreciating the fact that the assessee was in a serious financial constraint and the non-payment of tax was for the reasons wholly beyond the control of the assessee.
The Assessing Officer completed the assessment u/s 144 making addition of Rs.19,12,252/- on account of Income from house property, addition of Rs.6,83,74,118/- on account of Income from other sources, addition of Rs.10,93,23,548/- on account of Income from business or profession and addition of Rs.10,74,98,551/- by way of capital gains.
Aggrieved by the Assessing Officer’s order the assessee filed appeal before the CIT(A).
The CIT(A) dismissed the appeal on the ground that the appeal cannot be admitted in view of the specific provision under the Act prohibiting admission of any appeal where the assessee has not paid the tax dues on income return by him as per Section 249 (4) of the Income-tax Act 1961.
Being aggrieved by the order of the CIT(A), the assessee filed appeal before this forum. The Ld. AR submitted that the assessee paid tax on 16/03/2015. Therefore, the appeal may be restored to the file of the CIT(A).
The Ld. DR submitted that since the assessee has not paid tax at the relevant point, the CIT(A) has rightly dismissed the appeal of the assessee.
We have heard both the parties and perused the material available on record. The Ld. AR submitted the challan showing that the tax amounting to Rs.2,56,01,178/- was paid on 20/10/2014 before the Revenue Authorities. Therefore, it will be appropriate to set aside the earlier order of the CIT(A) and restored the matter for giving fresh hearing before the CIT(A). Needless to say, the assessee be given opportunity of hearing before the CIT(A).
In result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the Open Court on 14th September 2017.