LAKHMI CHAND KHUSHIRAMANI,GWALIOR vs. INCOME TAX OFFICER, WARD 1(1), GWALIOR, GWALIOR

ITA 284/AGR/2025Status: DisposedITAT Agra15 September 2025AY 2017-1814 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal solely on the ground of non-payment of advance tax. The assessee contended that their income was below the taxable limit, making advance tax payable nil. The Tribunal found merit in this contention and restored the appeal to the CIT(A) for a decision on merits.

What were the facts?

The Assessing Officer (AO) noticed significant cash deposits in the assessee's bank accounts during demonetization. The assessee failed to comply with notices and did not file a return of income. The AO treated the deposits as unexplained income. The CIT(A) dismissed the appeal for non-payment of advance tax as per Section 249(4)(b).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-compliance with Section 249(4)(b) when the assessee claimed nil advance tax liability. The core issue is the applicability of Section 249(4)(b) when the advance tax payable is zero.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 142(1),Section 139,Section 249(4)(b),Section 209(1)(a),Section 208

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ITA No.-284/Agr/2025 Lakhmi Chand Khushiramani Assessment Order u/s 144 of the Income-tax Act, 1961(hereinafter referred to as 'the Act') dated 24.12.2019. 2. Brief facts of the case are: In this case, as per information available with the AO on AIMS Module of ITBA, it was noticed by the AO that, during the period of demonetization from 09.11.2016 to 30.12.2016, the assessee had made cash deposits, as per the following details: S. Bank Name Branch Account Number Total amount of No. Credited in account 1 HDFC Bank Gwalior 5010014126920 Rs. 3,00,000/-

2.

Yes Bank Gwalior 55483800000290 Rs. 14,55,000/- Total Rs. 17,55,000/-

2.

1 In view of the above fact, the AO issued notice under Section 142(1), dated 21/02/2018 requesting the assessee to file return of income for A.Y. 2017-18 and the notice was served to the assessee on email:- khushiramanisubhash@gmail.com. However, the assessee failed to comply with the notice u/s 142(1) of the Income Tax Act, 1961 and it was also noted by the AO that the assessee had not filed regular return of income as per the provisions of section 139 of the Income Tax Act, 1961, for the A.Y. 2017-18. 3. The AO thereafter issued notices, which were not complie

The order continues below.

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