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Facts
The assessee's appeals for assessment years 2013-14 to 2016-17 were dismissed by the CIT(A)-NFAC in limine under section 249(4A) for non-payment of self-assessment tax. The assessee argued that the tax has now been paid and provided proof. The Revenue sought fresh verification of details.
Held
The Tribunal restored the appeals to the CIT(A)-NFAC for fresh adjudication. This is subject to preliminary verification of self-assessment tax payment and a rider that the taxpayer has the onus to prove all relevant facts.
Key Issues
Whether the dismissal of appeals in limine for non-payment of self-assessment tax was justified when the tax was paid subsequently. Whether the matter should be remanded for fresh adjudication after payment of taxes.
Sections Cited
249(4A), 144
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Income Tax Appellate Tribunal, MUMBAI “G” BENCH : MUMBAI
Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA
ORDER PER BENCH : These assessee’s four appeals ITA.Nos.2905, 2903, 2902 and 2901/Mum./2023, for assessment years 2013- 2014, 2014-15, 2015-16 and 2016-17 arise against the learned CIT(A), Pune-11, Pune’s as many DIN & order nos. ITBA/APL/S/250/2023-24/1052437838(1); 1052438155(1);
2 ITA.Nos.2905, 2903, 2902 & 2901/MUM./2023 1052438452(1); and 1052438783(1); all dated 28.04.2023 in proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case files perused.
It emerges at the outset with the able assistance coming from both the parties that the learned CIT(A)-NFAC has declined the assessee’s corresponding lower appeals in limine u/sec.249(4A) on the ground that the former has nowhere discharged it’s liability to pay the self-assessment tax(es). Learned counsel is indeed far enough during the course of hearing that the very default was there during the lower appellate proceedings and self-assessment tax(es) now stand paid as on date. He has filed the assessee’s paper book wherein he invited our attention to pages 5 to 24 containing the corresponding tax payments assessment year-wise, respectively.
The Revenue at this stage submits that all these assessee’s details require afresh factual verification.
3 ITA.Nos.2905, 2903, 2902 & 2901/MUM./2023
We thus deem it appropriate in the larger interest of justice to restore the assessee’s instant four appeals back to the CIT(A)-NFAC for it’s afresh adjudication, subject to preliminary factual verification regarding payment of self- assessment tax(es) followed by his detailed adjudication on merits as per law, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.
Delay of 53 days in filing of these appeals has been condoned in light of the assessee’s averments in respective condonation petitions.
These assessee’s four appeals ITA.Nos.2905, 2903, 2902 and 2901/Mum./2023 allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
4 ITA.Nos.2905, 2903, 2902 & 2901/MUM./2023 Order pronounced in the open Court on 24.07.2024