Vishnusharan Chandravanshi v. ITO

161 Taxmann.com 803Reported decision2024#8582 most cited

What is Vishnusharan Chandravanshi v. ITO authority for?

An assessee is not obligated to compute and pay advance tax under sections 208 and 209 if they have no taxable income. Consequently, an appeal should not be dismissed for non-payment of advance tax in such circumstances.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Vishnusharan Chandravanshi v. ITO · section 208 · section 209 · advance tax · taxable income · appeal maintainability · CIT(A) order · ITAT decision

Sections most often in play

Section 147Section 249(4)(b)Section 144Section 148Section 139(1)Section 271(1)(c)Section 144BSection 115BBE

Issues it is cited on

section 208section 249(4)(b)section 209(1)section 249(4)section 249advance taxex-parte assessmentsection 24appeal before cit(a)section 20commissioner (appeals)unexplained money

Judgments citing Vishnusharan Chandravanshi v. ITO

Dharmendra Rikhavchand Shah, HUF, Himatnagar vs. NFAC, Delhi Present Huris.the ITO, Ward-1, Himatnagar

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

ITA 2680/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 115BSection 139(1)Section 142(1)Section 143(1)Section 144Section 147Section 148Section 148ASection 151Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2680/Ahd/2025 (Assessment Year: 2016-17) Dharmendra Rikhavchand Vs. NFAC, Delhi (Now present Shah (HUF), jurisdiction Income Tax Officer, 5, Nagar Palika Market, Town Ward-1, Himatnagar) Hall, Himmatnagar, Sabarkantha, Himatnagar H.O.-383001 [PAN No.AAEHD6246F] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Rajenkumar M Vasavda, Sr. DR Date of Hearing 05.02.2026 Date of Pronouncement 19.02.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

Prashant Jugalkishore Rathi, Akola vs. Income Tax Officer, Ward-3, Akola

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 29/NAG/2024[2013-14]Status: DisposedITAT Nagpur17 Feb 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Prashant Jugalkishore Rathi Ito, Ward–3, Akola Laxmi Nagar Shrinath Apartment, Vs Aayakar Bhawan, Murtizapur Gaurakshan Road, Road, Maharashtra – 444107. Maharashtra – 444004. [Pan: Aocpr1040K] Appellant / Assessee Respondent / Revenue Assessee By Mrs. Shikha Loya, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh:

Section 144Section 249Section 249(4)(b)Section 250(6)Section 254(1)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Prashant Jugalkishore Rathi ITO, Ward–3, Akola Laxmi Nagar Shrinath Apartment, Vs Aayakar Bhawan, Murtizapur Gaurakshan Road, Road, Maharashtra – 444107. Maharashtra – 444004. [PAN: AOCPR1040K] Appellant / Assessee Respondent / Revenue Assessee by Mrs. Shikha Loya, CA Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 17.02.2026 Date of pronouncement 17.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This ap…

Lakhmi Chand Khushiramani, Gwalior vs. Income Tax Officer, Ward 1(1), Gwalior

ITA 284/AGR/2025[2017-18]Status: DisposedITAT Agra15 Sept 2025AY 2017-18
Section 139Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 294(4)(b)Section 69A

…. 7. Further, the Ld. AR in his written submission, also relied on the orders of the Coordinate Benches of Tribunal, in the case of Vishnusharan Chandravanshi vs. Income Tax Officer, ITA No. 73/RPR/2024, Assessment Year 2017-18, order dated 10.04.2024, (2024) 161 Taxmann.com 803 (Raipur- Trib.), Dilip Hiralal Chaudhari vs. Income Tax Officer, ITA No.- 642/PUN/2024, Asstt. Year 2017-18, Date of Order 05.06.2024., Ritika Jain vs. Income Tax Officer, ITA No.-168/Agr/2023, Asstt. Yea 2017-18, date of order 13.12.2024, and Neeraj Tripathi vs. Income Tax Officer, ITA No. 117/Agr/2024, Asstt. Year 2018-19, Order dated 1…

Bir Singh, Haryana vs. Income Tax Ward-1, Karnal, Haryana

In the result, appeal of the assessee is allowed for statistical

ITA 5579/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5579/Del/2024 िनधा"रणवष"/Assessment Year:2013-14 बनाम Shri Bir Singh, Income Tax Officer, H.No. 94, Balaji Colony, Vs. Ward-1, Karnal. Panouri Road, Gharaunda, Karnal, Haryana. Pan No.Ckkps1654J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 147Section 148Section 249(4)Section 249(4)(b)

…ITA No.5579/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5579/Del/2024 िनधा"रणवष"/Assessment Year:2013-14 बनाम SHRI BIR SINGH, INCOME TAX OFFICER, H.No. 94, Balaji Colony, Vs. Ward-1, Karnal. Panouri Road, Gharaunda, Karnal, Haryana. PAN No.CKKPS1654J अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 05.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश…

Perumal Pillai Sreenivasan, Chennai vs. ITO, Ncw-9(1), Chennai

In the result the appeal of the assessee is allowed for statistical purposes

ITA 3186/CHNY/2024[2015-16]Status: DisposedITAT Chennai18 Mar 2025AY 2015-16

Bench: Shri George George K, Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita No.: 3186/Chny/2024 िनधा"रणवष" / Assessment Year: 2015-16 Perumalpillai Sreenivasan, Income Tax Officer, Block No.20 Flat 3078, Vs. Non Corp Ward -9(1), Jevvan Bheem Collector Nagar, Chennai. Anna Nagar West, Chennai – 600 101 [Pan: Bbbps-1465-G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Abhishek Murali, Ca : ""थ" की ओर से/Respondent By Ms. Gouthami Manivasagam, Jcit : सुनवाई की तारीख/ Date Of Hearing 26.02.2025 : घोषणा की तारीख /Date Of Pronouncement 18.03.2025 : आदेश /O R D E R Per S. R. Raghunatha: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 06.11.2024 & Pertains To Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Order Of The Ao/Cit(A) Is Erroneous, Is Contrary To Law, Opposed To Principles Of Natural Justice & The Facts & Circumstances Of The Case. Cit(A) Has Failed To Adjudicate The Case: 2. The Learned Cit(A) Has Failed To Adjudicate The Appeal On Incorrect Grounds.

For Appellant: 5. The Learned AO/CIT(A) failed to note that the cash deposited into the account
Section 147Section 148Section 249(4)(b)Section 69A

…nt of admitted taxes on such additions does not arise to compute the advance tax on the total income of the assessee. 7. To buttress his argument, the ld.AR relied on the decision of the Raipur Tribunal in the case of Vishnusharan Chandravanshi v. ITO [2024] 161 Taxmann.com 803 (Raipur – Trib) [10.04.2024], wherein the Tribunal held that where an assessee had no taxable income, no obligation would be cast upon him to compute and pay any advance tax u/s.208 & 209. In view of the above arguments, ld.AR prayed for setting aside the order of the ld.CIT(A) and issue the direction to admit the appeal to adjudicate the…

Sushma Singhal, Haryana vs. Income Tax Officer Ward-2(2), Nagpur

In the result, assessee’s appeal stands allowed, but only for statistical purposes

ITA 86/NAG/2024[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 147Section 148Section 249(4)(b)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.86/Nag./2024 (Assessment Year : 2018–19) Smt. Sushma Singhal C–98, 3rd Floor, Rosewood City ……………. Appellant Sector–49, Gurugram 122 018 PAN – AUBPS4491E v/s Income Tax Officer ……………. Respondent Ward–2(2), Nagpur Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 30/01/2025 Date of Order – 25/02/2025 O R D E R This appeal by the assessee is emanating from impugned order dated 02/02/20243, passed by the learned Commissioner of Income Tax (Appeals), National…

Jasbir Kumar, Legal Heir of Sh. Kishna (Deceased), Yamuna Nagar, Haryana vs. Income Tax Officer, Ward-1, Yamuna Nagar, Haryana

In the result, both the appeals are allowed

ITA 196/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh05 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR
Section 139(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 195 & 196/CHD/2024 "नधा"रण वष" / Assessment Year : 2012-13 Jasbir Kumar, Vs The ITO, Legal Heir of Shri Kishna(Deceased), Ward – 1, Village-Hundewala, Tehsil-Jagadhri, Yamuna Nagar. Distt. Yamuna Nagar. "थायी लेखा सं./PAN NO: IJNPK7099R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga & Shri Rohit Kaura, Advocates Revenue by : Shri Vivek Vardhan, Addl.CIT, Sr.DR Date of Heari…

Jasbir Kumar, Legal Heir of Sh. Kishna (Deceased), Yamuna Nagar, Haryana vs. Income Tax Officer, Ward-1, Yamuna Nagar, Haryana

In the result, both the appeals are allowed

ITA 195/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh05 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR
Section 139(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 195 & 196/CHD/2024 "नधा"रण वष" / Assessment Year : 2012-13 Jasbir Kumar, Vs The ITO, Legal Heir of Shri Kishna(Deceased), Ward – 1, Village-Hundewala, Tehsil-Jagadhri, Yamuna Nagar. Distt. Yamuna Nagar. "थायी लेखा सं./PAN NO: IJNPK7099R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri B.M.Monga & Shri Rohit Kaura, Advocates Revenue by : Shri Vivek Vardhan, Addl.CIT, Sr.DR Date of Heari…

Gurcharan Singh, Kurukshetra vs. ITO, Ward-1, Kurukshetra

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

ITA 139/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh26 Dec 2024AY 2012-13

Bench: The Ld. Cit(A) Who Has Since Dismissed The Appeal Of The Assessee Holding That Since The Assessee Has Neither Filed The Return Of Income Nor Paid Advance Tax Before Filing The Appeal, The Appeal Cannot Be Admitted As Per The Provisions Of Section 249(4)(B) Of The Act.

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144Section 249(4)(b)Section 250

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 139/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 Gurcharan Singh बनाम The ITO S/o Dhara Singh, Village Bachki, PO- Ward-I, Kurukshetra Lukhi Tehsil Pehowa-136128, Haryana "थायी लेखा सं./PAN NO: CJQPS0913M अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई…

S A S Traders, Kolar vs. Income Tax Officer, Ward-1, Kolar

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

ITA 1576/BANG/2024[2017-18]Status: DisposedITAT Bangalore25 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri R. Chandrashekar, AdvocateFor Respondent: Shri Subramanian, S., Jt.CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 148Section 249(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 S.A.S. Traders, Vs. The Income Tax Officer, Ward No.15, Khata No.916/716, Ward 1, Bye Pass Road, N.H.-4, Kolar – 563 101. Kolar – 563 101. PAN : ACGFS 2211M APPELLANT RESPONDENT Appellant by : Shri R. Chandrashekar, Advocate Respondent by : Shri Subramanian, S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.10.2024 Date of Pronouncement : 25.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the asse…

Khammam Finance Corporation, Khammam vs. Income Tax Officer, Ward-1, Khammam

In the result, appeal of the assessee is allowed for statistical purpose

ITA 855/HYD/2024[2016-17]Status: DisposedITAT Hyderabad12 Nov 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri Y.V.Bhanu Narayan Rao, ARFor Respondent: Shri Karthik Manickam, DR
Section 144Section 144BSection 147Section 148Section 249(4)(b)Section 69A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.855/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2016-17) Khammam Finance Income Tax Officer Corporation Vs. Ward-1 Khammam Khammam [PAN : AAAAK6655L] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri Y.V.Bhanu Narayan Rao, AR राजस्‍व द्वारा/Revenue by: Shri Karthik Manickam, DR सुिवाई की तारीख/Date of hearing: 29/10/2024 घोर्णा की तारीख/Pronouncement on: 12/11/2024 आदेश /…

Mr. Muppuri Damodar, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the above observations

ITA 1231/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeymuppuri Damodar The Income Tax Officer #26/1, 7Th Main, Sb Colony Ward - 7(2)(5) Bsk Iii Stage, 7Th Block Vs. Bengaluru Bengaluru 560085 Pan – Ahppd9356E (Appellant) (Respondent) Assessee By: Ms. Sunaina Bhatia, Advocate Revenue By: Shri Ganesh R. Gale, Standing Counsel Date Of Hearing: 25.07.2024 Date Of Pronouncement: 31.07.2024 O R D E R Per: Keshav Dubey, J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 09.02.2024 Vide Din & Order No. Itba/Nfac/S/250/2003-24/1060723928(1) Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.. 2. The Learned Cit[A] Is Not Justified In Dismissing The Appeal As Not- Admitted On The Ground That The Applicable Advance Tax Has Not Been Paid By The Appellant Before The Filing Of The Present Appeal Under The Facts & In The Circumstances Of The Appellant'S Case.

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 148Section 149Section 234ASection 249Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “C” BENCH, BANGALORE Before Shri Waseem Ahmed, Accountant Member and Shri Keshav Dubey, Judicial Member Muppuri Damodar The Income Tax Officer #26/1, 7th Main, SB Colony Ward - 7(2)(5) BSK III Stage, 7th Block vs. Bengaluru Bengaluru 560085 PAN – AHPPD9356E (Appellant) (Respondent) Assessee by: Ms. Sunaina Bhatia, Advocate Revenue by: Shri Ganesh R. Gale, Standing Counsel Date of hearing: 25.07.2024 Date of pronouncement: 31.07.2024 O R D E R Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the order of the of the National Fac…

Spr Infrastructure India Limited, Hyderabad vs. DCIT, Circle- 3(2), Hyderabad

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

ITA 128/HYD/2024[2011-12]Status: DisposedITAT Hyderabad10 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2011-12 Spr Infrastructure India Vs. The Deputy Commissioner Of Income Tax, Limited, Circle 3(2), Hyderabad. Hyderabad. Pan : Aaccd4913G. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar 09.07.2024 Date Of Hearing: Date Of Pronouncement: 10.07.2024

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri Shakeer Ahamed, Sr.AR
Section 144Section 148Section 250

…nt of advance tax. However, the ld.CIT(A) has not considered the request of the assessee and dismissed the appeal of the assessee. In support of its case, ld. AR had relied upon the decision in the case of Vishnusharan Chandravanshi Vs. ITO reported in (2024) 161 Taxmann.com 803 (Raipur- Trib). 8. Per contra, ld. DR relied upon the provisions of Section 249(4)(b) of the Act and also on the order of lower authorities. Further, ld. DR has drawn our attention to Section 249(4)(b) of the Act, which is to the following effect : 6 Form of appeal and limitation. 249. 48[(4) No appeal under this Chapter shall be admitt…

Vishnusharan Chandravanshi v. ITO (161 Taxmann.com 803) — Cited in 13 Judgments | BharatTax