VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI

ITA 142/JAB/2023Status: DisposedITAT Jabalpur09 January 2025AY 2017-18Bench: SHRI KUL BHARAT (Vice President)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT held that the CIT(A) wrongly applied Section 249(4)(b) because the assessee, being an agriculturist with no taxable income, was not liable to pay advance tax. The tribunal relied on the decision in Vikas Hooda vs. ITO.

What were the facts?

The assessee had deposited cash of Rs. 13,27,000 in his bank account during demonetization, which was treated as unexplained cash by the Assessing Officer and assessed under section 144. The appeal was dismissed by the CIT(A) for failure to deposit the requisite tax under section 249(4)(b).

What were the issues?

Whether the appeal could be admitted under Section 249(4)(b) when the assessee had no taxable income and hence no advance tax was payable.

Which sections of the Income-tax Act were involved?

Section 144,Section 249(4)(b),Section 147,Section 69

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Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Abhijeet Shrivastava, Adv
For Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) dated 21.09.2023 pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. On the facts and circumstance of the case, Honorable Commissioner of Income Tax (Appeal) has erred in not admitting the appeal contrary to relief sought under proviso to section 249(4) which is not justified and bad in law.

2.

On the facts and circumstances of the case. The learned Assessing Officer (A O) has not given appropriate opportunity to applica

The order continues below.

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