MOHINDER CHAUHAN,SHIMLA vs. ITO, W-1, SHIMLA

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ITA 810/CHANDI/2023Status: DisposedITAT Chandigarh30 October 2024AY 2010-11Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case back. The CIT(A) is directed to examine why the assessee did not pay advance tax and to decide on merits if the assessee is liable and seeks exemption.

What were the facts?

The assessee failed to file an income tax return for AY 2010-11 and did not pay advance tax. The Assessing Officer made an assessment under Section 144, treating cash deposits as income under Section 69A. The CIT(A) dismissed the appeal for non-admission due to non-payment of advance tax.

What were the issues?

Whether the appeal before the CIT(A) was maintainable without payment of advance tax, and the validity of the assessment made due to non-filing of return and non-cooperation.

Which sections of the Income-tax Act were involved?

Section 139,Section 144,Section 69A,Section 250,Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI,

Hearing: 01.10.2024Pronounced: 30.10
23.

In result, the impugned order is set aside as and by way of remand with directions as aforesaid.

24.

Appeal allowed for statistical purposes.

Order pronounced on 30.10.2024.

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