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Facts
The assessee's appeal for AY 2017-18 was dismissed by the CIT(A) for non-payment of advance tax under Section 249(4)(b) of the Income-tax Act, 1961. The CIT(A) did not adjudicate the appeal on merits under Section 250(6) and there was no indication that the assessee was ever intimated about the advance tax liability.
Held
The Tribunal restored the appeal back to the CIT(A) for fresh adjudication on merits, noting that the CIT(A) had not framed points of determination or discussed the case on merits. The Tribunal also highlighted the lack of evidence that the assessee was informed about the advance tax liability.
Key Issues
The key legal issue was whether the CIT(A) was justified in dismissing the appeal solely for non-payment of advance tax without adjudicating on merits or ensuring the assessee was aware of the advance tax liability.
Sections Cited
Section 144, Section 249(4)(b), Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH, DEHRADUN
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059165846(1), dated 28.12.2023, involving proceedings under sections 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assesse’s behest. He is accordingly proceeded ex-parte.
We next note with the able assistance coming from the Revenue side that the learned CIT(A) has refused to admit the assessee’s appeal under section 249(4)(b) for non-payment of advance tax than having adjudicated on merits under section 250(6) of the Act, requiring him to frame points of determination followed by a detailed discussion thereupon.
We further make it clear that there is not even an indication in the lower appellate discussion that the assessee had ever been intimated about the advance tax payment liability all along. Faced with this situation, we deem it appropriate in this factual backdrop to restore this assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication on merits as per law within three effective opportunities of hearing, in consequential proceedings.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 13th January, 2026
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Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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