CHAKRAPANI DANAM,CHENNAI vs. ITO, NCW-22(6), TAMBARAM

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ITA 1125/CHNY/2024Status: DisposedITAT Chennai27 June 2024AY 2014-15Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal without adjudicating on merits. Since no advance tax was payable or admitted by the assessee, Section 249(4)(b) was not applicable.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance with Section 249(4)(b) of the Income Tax Act, as advance tax was allegedly not paid. The assessee argued that no advance tax was payable as no return of income was filed.

What were the issues?

Whether the CIT(A) was correct in dismissing the appeal for non-payment of advance tax when no advance tax was payable or admitted by the assessee.

Which sections of the Income-tax Act were involved?

Section 249(4)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH

Hearing: 24.06.2024Pronounced: 27.06.2024

Chakrapani Danam, Income Tax Officer, No.4/142, GST Road, Vs. Non Corporate Ward-22(6), Kancheepuram, Tambaram. Chennai – 600 048. Tamil Nadu. [PAN: CCUPD-8462-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri SP Chidambaram, Advocate GHथE की ओर से /Respondent by : Shri G. Suresh, JCIT सुनवाई की तारीख/Date of Hearing : 24.06.2024 घोषणा की तारीख /Date of Pronouncement : 27.06.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2014-15 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 23.02.2024. :- 2 -:

2.

The Ld. CIT(A) has dismissed the appeal by observing as under:

2.8. As per section 249(4)(b) of the Act. the appeal shall not be admitted, unless the appellant has paid an amount equal to the amount of advance tax which was payable. Moreover, the appellant has also not made an application as per the Proviso to Section 249(4). As the applicable advance tax has not been paid by the appellant before filing of the present appeal and the appellant has not made application as per the proviso, the present appeal shall not be admitted. In the present appeal, it is held that the appellant has not complied with the provisions of section 249(4)(b) of the Act and hence the appeal is not admitted and is also treated as dismissed.

3.

The Ld. A.R has argued that the assessee has not filled return of income either u/s 139 of the Act or in response to notice u/s 148 of the Act and she has not admitted any advance tax payable, therefore section 249 of the Act is not applicable in her case. The Ld. AR submitted that there is no deficiency in Form-35 filled and the Ld. CIT(A) has dismissed the appeal without adjudicating on merits.

4.

We have heard the rival contentions, and perused the materials available on record. The Assessee has not filled the return of income and has not admitted any advance tax payable. The Ld. CIT(A) has not admitted the appeal on the ground that assessee has not paid advance tax before filling the appeal as per section 249(4) of the Act.

However it is seen that there is no advance tax payable as per Form- 35 and there is nothing on record that assessee has admitted any :- 3 -: advance tax. In view of above, the Ld. CIT(A) was not justified in not admitting the appeal. Hence, we direct the Ld. CIT(A) to admit the appeal and adjudicate the appeal on merits.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 27th June, 2024. (यस यस िव"ने" रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) लेखा लेखा सद"य लेखा लेखा सद"य सद"य /Accountant Member सद"य सद"य / Judicial Member "याियक सद"य "याियक "याियक "याियक सद"य सद"य चे"ई/Chennai, "दनांक/Dated: 27th June, 2024. EDN/-

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