MOATTA NAICKER GOPALAKRISHNA SWAMY,CHENNAI vs. ITO, WARD 3, VELLORE

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ITA 1148/CHNY/2024Status: DisposedITAT Chennai27 June 2024AY 2015-16Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI JAGADISH (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal without adjudicating on merits, as there was no advance tax payable and nothing on record to suggest the assessee admitted any advance tax.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for not filing a return of income and not paying advance tax. The assessee argued that Section 249 of the Act was not applicable as no advance tax was payable.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 249

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

Moatta Naickar Gopalakrishna Income Tax Officer, Swamy Chittrarasu, Vs. Ward-3, Old No.22, New No.6, Vellore. 1st Flr Lalakutty Street, Periamet, Chennai – 600 014. [PAN: ARIPC-6133-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant by : Shri N.V Narayanan, Advocate for Shri N.V. Balaji, Advocate IJथG 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 21.02.2024. :- 2 -:

2.

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

Since the appellant has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable by it, present appeal is not liable to be admitted. The appeal is infructuous and is, therefore, 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 he has not admitted any advance tax payable, therefore section 249 of the Act is not applicable in his 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 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. :- 3 -:

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 "याियक सद"य "याियक "याियक सद"य सद"य चे"ई/Chennai, "दनांक/Dated: 27th June, 2024. EDN/-

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