What did the Tribunal hold?

The Tribunal held that the dismissal of the appeal by the CIT(A) without considering the facts of tax deposit was not justified. The impugned order was set aside, and the matter was restored to the CIT(A) for a decision on merits.

The assessee's appeal before the CIT(A) was dismissed in limine for non-deposit of advance tax. The assessee's counsel pointed out that this was an inadvertent error in the appeal form and that taxes had, in fact, been duly deposited.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without considering the evidence of tax deposit, and whether the appeal should be decided on merits.

Vishal Kumar Bhargav vs ITO | ITAT Chandigarh 2024

(PHYSICAL HEARING) िनधा�रतीक�ओरसे/Assessee by : Shri. Parikshit Aggarwal, C.A. राज�वक�ओरसे/ Revenue by : Dr. Ranjeet Kaur, Sr. D.R. सुनवाईक�तारीख/Date of Hearing : 13.11.2024 उदघोषणाक�तारीख/Date of Pronouncement : 04.12.2024 आदेश/Order The present appeal has been preferred by the assessee against the orderpassed by the ld. Commissioner of Income Tax, Appeal National Faceless Appeal Centre (NFAC),Delhi dated 29.09.2023 (hereinafter referred to as “CIT(A)” for the Assessment Year:2017- 18.The assessee in this appeal is aggrieved by the action of the ld. CIT(A) in dismissing the appeal of the assessee in limine for non deposit of advance tax.

Vishal Kumar Bhargav v. ITO 2 2. At the outset, the ld. counsel for the assessee has invited my attention to appeal opening Form 35, which was filed before the ld. CIT(A),to submit that in column no. 8,the assessee inadvertently mentioned that it had not deposited the tax. The ld. Counsel, however, has invited my attention at page no. 40 of the paper book to show that the assessee, in fact, has duly deposited the due taxes. The ld. counsel has further submitted that even this fact has also been brought to the attention of the ld. CIT(A).However, the ld. CIT(A) dismissed the appeal of the assessee without considering of the aforesaid facts.

In view of the aforesaid submissions of the assessee, the dismissal of the appeal by the ld. CIT(A) is limine, cannot be held to be justified. The impugned order of the ld. CIT(A) is hereby set aside, and the matter is restored back to the file of the ld. CIT(A) to decide the appeal on merits after giving due opportunity of hearing to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

VISHAL KUMAR BHARGAV,CHANDIGARH vs. INCOME TAX OFFICER, WARD 6(2), MOHALI, MOHALI

What did the Tribunal hold?

What were the facts?

What were the issues?

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