“Section 249(4)(b)”

Section References (mined)Section 249Section 249(4)(b)329 judgments

The decision most relied on for Section 249(4)(b) is Hotel Sai Siddi (P) Ltd. v. DCIT (13 Taxmann.com 155), cited in 14 judgments on BharatTax.

Leading authorities on Section 249(4)(b)

Hotel Sai Siddi (P) Ltd. v. DCIT

13 Taxmann.com 155 · 2011 · Reported

citing judgments

An assessee's appeal should be admitted if they incurred a loss and were therefore not liable to pay advance tax as required by section 249(4)(b). In such cases, the appeal should be decided on its merits by the CIT(A).

Vishnusharan Chandravanshi v. ITO

161 Taxmann.com 803 · 2024 · Reported

citing judgments

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.

Judgments citing Section 249(4)(b)

Chanda Devi, Samastipur vs. ITO, Ward- 3 (3), Samastipur

The appeal of the assessee is allowed for statistical purposes

ITA 355/PAT/2024[2017-18]Status: DisposedITAT Patna28 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.355/Pat/2024 Assessment Year: 2017-18 Chanda Devi……………………….....…..…………………....Appellant C/O Hemant Kumar Gupta, Kalyanpur, Samastipur, Bihar-848302. [Pan: Buopd4526K] Vs. Ito, Ward-3(3), Samastipur..….…….…............................…..…..... Respondent Appearances By: Shri Abhi Sarkar, Ar, Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 28, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Engaged In Business Of Cattle Feed. The Assessing Officer Noticed During The Assessment Proceedings That The Assessee Deposited Rs.1979000/- In His Bank Account During Demonetization Period & The Assessee Did Not File Return Of Income For The Assessment Year 2017-18 Within Due Date Prescribed U/S 139(1) Of The Act. Accordingly, The Assessing Officer Issued Notice U/S 142(1) Of The Act Requesting The Assessee To File Return. However, The Assessee Failed To Comply With The Notice As Such

Section 139(1)Section 142(1)Section 144Section 208Section 249(4)(b)Section 250

preferred appeal before the ld. CIT(A). However, the ld. CIT(A) dismissed the appeal of the assessee by observing that as per section 249(4)(b) of the Act where no return has been filed by the assessee, the assessee was liable to pay an amount equal

Olive Tree Trading Pvt Ltd, Pune vs. ITO, Circle 2, Pune

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

ITA 899/PUN/2024[2018-19]Status: DisposedITAT Pune28 Jan 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Narendra JoshiFor Respondent: Shri Amol Khairnar

Section 115BSection 143(1)Section 143(2)Section 144Section 147Section 40Section 69C

appeal. "particulars of payment not mentioned, the second part of the details of the deficiency as per the deficiency letter pertains to Section 249(4)(b) of the Act, which is particulars of payment of advance tax as per the said provision. The appellant has not furnished any documentary evidence ... payable by him, on or before filing the appeal. The appellant has also not made any application as per the Proviso to Section 249(4)(b). It is only in a case where the appellant has filed an application in this regard, the CIT(A) may for any good

Sahyogh Nagri Sahkari Patsanstha Maryadit, Jalna vs. Income Tax Ward-1, Jalna

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

ITA 1670/PUN/2024[2013-14]Status: DisposedITAT Pune27 Jan 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1670/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Sahyogh Nagri Sahkari Vs. Ito, Ward-1, Jalna. Patsanstha Maryadit, Kasturi 47, Azad Maidan, Near Saibaba Temple, Jalna- 431203. Pan : Abmfs8514J Appellant Respondent Assessee By : None Revenue By : Shri Arvind Desai Date Of Hearing : 04.12.2024 Date Of Pronouncement : 27.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. When The Appeal Was Called For Hearing, Neither Anybody Appeared On Behalf Of The Appellant-Assessee Nor Any Adjournment Application Was Filed Despite Due Service Of Notice Of Hearing.

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 144Section 147Section 249(4)(b)Section 69A

appeal of the assessee, without admitting the same for adjudication, on the sole ground of non-payment of advance tax in accordance with section 249(4)(b) of the IT Act. In this regard, we are of the considered opinion that the advance tax if any payable as per section ... case. It was the observation of Ld. CIT(A)/NFAC that the assessee was required to deposit advance tax in the light of section 249(4)(b) of the IT Act & when the assessee was issued show cause to explain this point he did not chose to file any application

Akash Nareshbhai Panchal, Ahmedabad vs. ITO Ward 1(2)(1), Ahmedabad

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

ITA 1210/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Adjournment Application FiledFor Respondent: Adjournment Application Filed

Section 249(4)(b)Section 68Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A

Gurujala Babu Rao, Hyderabad vs. ITO, Ward-11(1), Hyderabad

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

ITA 1379/HYD/2024[2012-13]Status: DisposedITAT Hyderabad22 Jan 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1379/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2012-13) Shri Gurujala Babu Rao Vs. Income Tax Officer Hyderabad Ward 11(1) Pan:Bsmpr6925C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S.Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri Y. Srikanth Reddy, Dr सुनवाई की तारीख/Date Of Hearing: 20/01/2025 घोषणा की तारीख/Pronouncement: 22/01/2025 आदेश/Order

For Appellant: Shri S.Rama Rao, AdvocateFor Respondent: : Shri Y. Srikanth Reddy, DR

Section 139Section 144Section 148Section 249(4)Section 249(4)(b)Section 50C

appeal of the assessee in limine, on the ground that, the assessee has not paid the advance tax while invoking the provisions of section 249(4)(b) of the I.T. Act, 1961. The learned AR has further submitted that, the assessee has not filed any return of income, as there ... learned CIT (A) and claimed no taxable income in the hand of the assessee for the year under consideration, then provisions of section 249(4)(b) cannot be invoked as the taxability of the income itself has been questioned by the assessee before the learned CIT (A). Further, the provisions

Shri. Javeed Ahmad Lone, Anantnagh vs. Income Tax Officer Ward-3(1), Srinagar

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

ITA 259/ASR/2024[2018-19]Status: DisposedITAT Amritsar17 Jan 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Upender Bhat, C.A

Section 133HSection 147Section 148Section 249(4)Section 249(4)(b)Section 250

again on 12.01.2024 calling for an explanation for non- payment of advance tax which was the requirement as per provisions of section 249(4)(b) of the Act, 1961 in cases where no return is filed. It is also seen that the assessee has filed a reply before ... such refused to admit the appeal for non-payment of advance tax and dismissed the appeal for non compliance of provisions of section 249(4)(b) of the Act, 1961 without adjudicating the appeal on merits. 5. Now before the Tribunal, the assessee has filed a computation of income

Raj Kishor Prasad, Nalanda vs. Assessment Unit, Income Tax, Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 344/PAT/2024[2018-19]Status: DisposedITAT Patna13 Jan 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.344/Pat/2024 Assessment Year: 2018-19 Raj Kishor Prasad………….. ………...…..…………………....Appellant Station Road, Harnaut, Nalanda, Bihar – 803110. [Pan: Bpkpp0668B] Vs. Assessment Unit, Income Tax Department............................…..…..... Respondent Appearances By: Shri Ajay Kr. Rastogi, Ar, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 08, 2025 Date Of Pronouncing The Order : January 13, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 16 Days In Filing The Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Therein. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Case Are That An Information Was Received From The Insight Portal Which Suggested That The Income Chargeable To Tax Has Escaped Assessment In The Case Of The Assessee For The Assessment

Section 139Section 148Section 249(4)(b)Section 250Section 68

appeal before the ld. CIT(A) where the ld. CIT(A) dismissed the appeal of the assessee stating that as per provisions of section 249(4)(b) of the Act, it is mandatory to require to pay an amount equal to the amount of advance tax which was payable

Mohammad Amjad Ali Sahaji, Habra, Ashokenagar vs. Ward 50(2) Kolkata, Income Tax

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

ITA 631/KOL/2024[2017-18]Status: DisposedITAT Kolkata13 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 250

GROUND NO 4:- That the CIT appeal failed to provide any other opportunity to the appellant. It is also stated that section 249(4)(b) of the Act, is not applicable upon the appellant. He failed to provide adequate and sufficient opportunity of being heard. He ignoring the procedure ... assessment order, the assessee filed an appeal before the Ld. CIT(A) who dismissed the appeal by holding as under: “2.8. As per section 249(4)(b) of the Act, the appeal shall not be admitted, unless the appellant has paid an amount equal to the amount of advance

Hingora Ali Mohd Vali Mohd, Parbhani Maharashtra vs. Income Tax Office Ward Hingoli, Parbhani Maharashtra

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

ITA 2143/PUN/2024[2017-18]Status: DisposedITAT Pune10 Jan 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2143/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Hingora Ali Mohd Vali Mohd, V The Income Tax Officer, Opp. Amol Petrol Pumb, S Ward Hingoli, Parbhani, Basmath Road, Karegaon, Maharashtra. Parbhani – 431902. Pan: Anopk6751F Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal– Ar Revenue By Shri Akhilesh Srivastava – Addl.Cit(Dr) Date Of Hearing 07/01/2025 Date Of Pronouncement 10/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income-Tax Act, 1961 For Assessment Year 2017-18; Dated 14.08.2024, Emanating From Assessment Order Under Section 144 Of The Act, Dated 27.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. In The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Erred In Dismissing The Appeal As Non-Admitted U/S 249(4) Of The Act.

Section 144Section 208Section 249(4)Section 249(4)(b)Section 250Section 270ASection 271ASection 44A

filed Return of Income. Assessment Order was passed under section 144 of the Act on 27.12.2019. Assessee’s case falls under section 249(4)(b) of the Act. The proviso to section 249(4) also gives a discretion to the ld.Commissioner of Tax(Appeal) to admit the appeal even

Vishwanath Singh Rathode, Hoshangabad vs. Income Tax Officer-1, Itarsi

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

ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)

Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69

Aggrieved by this, the assessee preferred appeal before the Ld. CIT(A) who also dismissed the appeal invoking the provision of Section 249(4)(b) of the Act on the basis that the assessee failed to deposit requisite tax. 3. Now, the assessee is in appeal before this Tribunal. 4 ... contended that the assessee is a agriculturist and earns income from agriculture and was not having any taxable income, therefore, the provision of Section 249(4)(b) of the Act would not be applicable. He also submitted that this issue is already covered in favour of the assessee. Ld. Counsel

Harjit Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Mohali, Punjab

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

ITA 128/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh09 Jan 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.128/Chd/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Harjit Singh C/o M/s VV Bhalla & Company, E-64, Rishi Nagar, Ludhiana- 141001 स्थायी लेखा सं./PAN NO: BLAPS8802E अपीलार्थी/Appellant बनाम The ITO Ward 6(1), Mohali प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, JCIT सुनवाई की तारीख/Date of Hearing : 01/01/2025 उदघोषणा की तारीख/Date of Pronouncement :

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, JCIT

Section 144Section 148Section 249(4)Section 249(4)(b)

before the Ld. CIT(A) who passed the impugned order on 28/12/2023 dismissing the appeal of the assessee by invoking the provisions of Section 249(4)(b) of the Act. In this regard, it was submitted that the defect notice issued by the Ld. CIT(A) before passing

Priyanka Mandadi, Hyderabad vs. Income Tax Office, Ward-9(1), Hyderabad

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

ITA 1184/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1184/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Ms. Priyanka Mandadi Vs. Income Tax Officer Hyderabad Ward 9(1) Pan:Cswpm1029D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri, K.S. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 08/01/2025 घोषणा की तारीख/Pronouncement: 09/01/2025 आदेश/Order

For Appellant: Shri, K.S. Sai Prasad, CAFor Respondent: : Shri Srinath Sadanala, DR

Section 142(1)Section 147Section 148Section 249(4)(b)

brought to the notice of appellant vide a notice dated 11.09.2024 and she was asked to comment on the specific requirement of Section 249(4)(b). The appellant did not file any submission with respect to it. Page 4 of 6 ITA No 1184 of 2024 Priyanka Mandadi ... provisions of Section 249(4)(b), the appellant is required to pay the tax due on the income returned before the appeal can be admitted. On examination of the records and submissions made, it is observed that the appellant has failed to file the return of Income. Appellant has failed

Srirampura Prathamika Krishi Pathina Sahakara Sangha Limited, Chitradurga vs. The Income Tax Officer, ITO Ward -1, Chitradurga

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

ITA 1731/BANG/2024[2017-18]Status: DisposedITAT Bangalore09 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Ramangowda S. Gowda, A.RFor Respondent: Sri Ganesh R. Ghale, Standing counsel for department

Section 115BSection 133(6)Section 142(1)Section 144Section 249(4)Section 250Section 69A

have heard the rival submissions and perused the materials available on record. It is pertinent to note that the provisions of section 249(4)(b) of the Act is clear that appeal before the ld. CIT(A) should be admitted only when the assessee has paid an amount equal

Gagandeep Kaur Nagi, Sonari vs. Income Tax Officer, Jamshedpur

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

ITA 45/RAN/2024[2017-2018]Status: DisposedITAT Ranchi07 Jan 2025AY 2017-2018

Bench: Shri Partha Sarathi Chaudhuryassessment Year:2017-18 Gagandeep Kaur Nagi, Flat Vs. Ito, Ward-1(1). No. B, Block No. 5A, Jharkhand. Mahananda Apartment. Jharkhand. Pan/Gir No.Auupk7438C (Appellant) .. ( Respondent) Assessee By : Shri R.R. Mittal,Ca Revenue By : Shri Khubchand T.Pandya, Sr.Dr

For Appellant: Shri R.R. Mittal,CAFor Respondent: Shri Khubchand T.Pandya, Sr.DR

Section 147Section 249Section 249(4)(b)Section 56Section 56(2)Section 69

other sources. 3. The NFAC/CIT(A) on the other hand observed that the assessee had not filed return of income and as per Section 249 (4)(b) of the Act the assessee is mandatorily required to pay an amount equal to the amount of advance tax which was payable ... been violated since without adequate opportunity of hearing the additions were made and the NFAC/CIT(A) had not admitted the appeal invoking Section 249(4)(b) of the Act when the truth remains that assessee is not liable to pay any advance tax since the additions itself are arbitrary

People Tree Chits Private Limited, Chamarajpet vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 2270/BANG/2024[2018-19]Status: DisposedITAT Bangalore06 Jan 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri. R. Chandrashekar, AdvocateFor Respondent: Sri. V. Parithivel, JCIT

Section 115BSection 139Section 147Section 148Section 148ASection 156Section 249Section 249(4)Section 250Section 69A

authority below and submitted that learned CIT(A) has rightly dismissed the appeal as infructuous since as per the provision of section 249(4)(b) of the Act where no return has been filed by the assessee, the assessee has to pay an amount equal to the amount of advance ... otherwise appeal shall not be admitted. Further, the assessee has also not requested for exemption from operation of the provisions of Section 249(4)(b) of the Act. 9. We have heard the rival submission and perused the material on record. It is an undisputed fact that based

M/S. Bhiwandi Nzampur Nagarpalika Collage, Mumbai vs. ITO Ward 1(1), Kalyan

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

ITA 4242/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Bhiwandi Nizampur Assessing Officer, Ward 1(1), Nagarpalika College Mohan Plaza, Katak Pada, Kalyan, 1, Dhamankar Naka, Bhiwandi, Vs. Dist. Thane – 421301. Vidyashram, S. O. Thane – 421305. Pan/Gir No. Aaaab1757C (Assessee) : (Respondent) Assessee By : Shri. H. N. Motiwalla Respondent By : Mr. Tushar Mohite, Sr. Dr Date Of Hearing : 17.10.2024 Date Of Pronouncement : 31.12.2024 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Erred In Dismissing The Appeal Only On The Ground That The Appellant Has Not Made Payment Equal To Advance Tax Which Was Due On Its Income Without Appreciating The Fact That The Appellant Is A College Affiliated To University Of Mumbai Under The Management Of Padmashri Annasahib Jadhav Bhartiya Samaj Unnati Mandal (Trust) Bhiwandi Assessed Under Pan Aaatp2888P. 2. On The Facts & In The Circumstances Of The Case The Said Learned Commissioner Of Income Tax Has Also Erred In Not Considering The Ground That The Assessing Officer, Assessment Unit, Income Tax Department Has Erred In Estimating @ 8% On College Fee Receipt Of Rs. 1,63,75,639/- I.E. Rs. 13,10,051/- As Business Receipt Without Appreciating

For Appellant: Shri. H. N. MotiwallaFor Respondent: Mr. Tushar Mohite, Sr. DR

Section 147Section 148Section 249(4)(b)Section 250

income nor has it filed its advance tax. Further, it was held that the assessee has not requested for exemption from operation of Section 249(4)(b) of the Act, thereby failed to admit the assessee’s appeal. 5. Further aggrieved the assessee is in appeal before us, challenging ... other hand has failed to admit the assessee’s appeal for the reason that as per Section 249(4)(b) of the Act, since the assessee has not filed its return of income, the assessee has to pay an amount equivalent to the amount of advance tax for admission

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

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. 5. Being aggrieved, the assessee has filed the present appeal. 6. During the course of hearing, the Ld AR submitted ... mandatory and essential conditions for admission of appeal before CIT(A) as per sec. 249(4)(b). As per the provisions of the section 249(4)(b) of the Act, the appeal shall not be admitted, unless the appellant has paid an amount equal to the amount of advance

Yunusbhai Ibrahimbhai Patel, Vadodara vs. The Income Tax Officer, Ward-1(2)(2), Vadodara

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 954/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad20 Dec 2024AY 2011-12

Bench: Ld. Cit(A) Be Taken On Record & Decide On Merits Of The Case.

Section 144Section 249Section 249(4)(b)Section 69

return of income had not been filed by assessee - Whether since it was not in dispute that case of assessee fell under proviso section 249(4)(b), appeal filed by assessee against order of assessment could be directed to be disposed of on merits after affording an opportunity of hearing

Goli Pichaiah, Guntur vs. Income Tax Officer, Ward-2(3), Guntur

In the result, appeal of the assessee is partly allowed in the aforesaid terms

ITA 443/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Dec 2024AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.443/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Goli Pichaiah V. Ito – Ward – 2(3) D.No. 11-9-45/30 Income Tax Office Plot No. 17, Bhagat Singh Nagar C.R. Buildings, Kannavarithota Guntur – 522004 Mangalagiri, Guntur – 522008 Andhra Pradesh Andhra Pradesh [Pan: Bbdpg9796C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 249Section 249(4)(b)Section 4Section 69A

challenging the order dated 25.09.2024 passed by the Ld.CIT(A)/NFAC, Delhi thereby dismissing the appeal, for non-compliance with the provisions of section 249(4)(b) of the Income Tax Act, 1961 (“Act” for short). The appeal relates to A.Y. 2017-18. 2. The brief facts are that ... before the Ld.CIT(A). The Ld.CIT(A) has noticed that the appeal could not be admitted unless there is a compliance of section 249(4)(b) of the Act as the Appellant having failed to deposit the advance tax which was payable on the assessed income. 3. We have heard

Jayanti Polymers Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(2), Ahmedabad

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

ITA 334/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2017-18

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Rignesh Das, Sr. DR

Section 144Section 234ASection 249Section 249(4)(b)Section 271ASection 271FSection 272A(1)(d)Section 69A

assessee filed appeal before the Ld.CIT(A), who summarily dismissed the appeal of the assessee invoking the provisions of section 249(4)(b) of the Act. The provision of section 249 reads as under: "…(4) No appeal under this Chapter shall be admitted unless at the time of filing ... interest of justice, the matter is remanded to the Ld. CIT(A) for adjudication of the issue afresh considering the provisions of Section 249(4)(b) and after granting an opportunity of being heard to the assessee. The assessee shall comply with the notices issued by the authorities from time