RAJENDRA PRASAD,PALAMAU, SATBARWA vs. ITO, DALTONGANJ

Shri Devesh Poddar Devesh Poddar, ld AR appeared for the assessee. Shri Rajat essee. Shri Rajat Datta, ld CIT DR DR represented on behalf of the revenue.

It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee on the gr appeal of the assessee on the ground that the assessee has not paid the ound that the assessee has not paid the amount equal to the amount of advance tax which was payable by him no amount equal to the amount of advance tax which was payable by him no amount equal to the amount of advance tax which was payable by him no P a g e 1 | 3 return of income has been filed. It was the submission that this issue is now squarely covered by the decision of the Co-ordinate Bench of ITAT Amritsar Bench in the case of Balwinder Singh vs ITO, reported in (2024) 207 ITD 400 (Amritsar), wherein, the Co-ordinate Bench has held as follows:

7.1 We find that the assessee has declared , before the AO that he has no taxable income for the year under appeal and his income is only agricultural income, and receipts from sale proceeds sale of agricultural land which is exempted income under the Act 61 and the computation filed , shows non- taxable Income , and has filed documentary evidence of the same before the AO , as evident from the assessment order, and in the computation of income filed by the assessee before the Tribunal , he has declared NIL taxable income , thereby indicating that he is not liable to pay any advance tax as per provisions of section 207 of the Act 61 because he has no total income which would be chargeable to tax and computation of advance tax , as per sec 209 of the Act is NIL, and according to the assessee the payment of advance tax u/s 210 of the Act , of his own accord , does not arise in this case. We also note that the assessee has filed a reply before the first appellate authority to the deficiency letter, dated 15/01/2024, stating that he has no taxable income and not liable to file return of income. 7.2 As such, considering all materials on record, we are of the opinion, that the assessee has presented a prima facie case, of no obligation, to make payment of advance tax u/s 208 of the Act 61, for the year under appeal, and we hold that the CIT(A) should have admitted the appeal for adjudication on merits, and the amount of advance tax payable by the assessee, for the purpose of presenting the appeal, as per provisions of section 249(4)(b), should be taken as NIL.