DATIA VISHVANATH TRADING COMPANY,SHEETLA GANJ INDERGARH vs. CENTRAL CIRCLE GWALIOR, MAIN BUILDING, GWALIOR

ITA 171/AGR/2025Status: DisposedITAT Agra29 May 2025AY 2020-21Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the provision of Section 249(4)(a) is directory and not mandatory. Since the assessee had paid the due and admitted tax after the initial delay, the appeal should be admitted and decided on merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which had dismissed the appeal in limine due to non-payment of self-assessment tax. The assessee later deposited the self-assessment tax before the completion of appellate proceedings, explaining the delay due to shortage of funds.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine for non-payment of self-assessment tax, when the tax was subsequently paid before completion of appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 249(4)(a)

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Income Tax Appellate Tribunal, AGRA BENCH: AGRA

For Appellant: Shri Arun Gupta, Adv
For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 22/05/2025Pronounced: 29/05/2025

[ PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-3, dated 04.03.2025 in Appeal No. CIT (A)-3, Bhopal/IT-11562/2019-20 for Assessment Year 2020-21. 2. From the perusal of grounds appeal, it is seen that besides challenging the additions made by AO, assessee challenged the appellate order where the appeal of the assessee is not admitted for Datia Vishvanath Trading Company vs. ACIT non-payment of self-assessment tax of Rs. 1,66,61,030/- along with the return of income. Since the ld. CIT(A) has dismissed the appeal of the assessee in limine thus we first decide the issue of maintainability of the appeal of the assessee. So far as the non- ma

The order continues below.

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