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“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
14
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
13
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)

Visisth Chay Vyapar Limited, Meerut vs. ITO, Ward-26(3), Delhi

In the result, the appeal being ITA No

ITA 901/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Pranshu Goel, CAFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 142(1)Section 147Section 148Section 156Section 249(4)(b)Section 271(1)(b)

return of income and paid the self-assessment tax of Rs.10,05,536/-. Therefore, the case of the assessee will not fall under section 249(4)(b) of the Act and he prayed that the case of the assessee may be remitted back to the Id. CIT (A) to admit ... filed its return of income and also paid the due self- assessment tax. Therefore, the case of the assessee does not fall under section 249(4)(b) of the Act. Accordingly, we direct the Id. CIT (A) to admit the appeal of the assessee and adjudicate the same on merits

Rajendra Prasad, Palamau, Satbarwa vs. ITO, Daltonganj

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 26/RAN/2024[2018-19]Status: DisposedITAT Ranchi21 Aug 2025AY 2018-19

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2018-19 Rajendra Prasad, Satbarwa Rajendra Prasad, Satbarwa Vs. Ito, Ward 3(5), Daltonganj Ito, Ward 3(5), Daltonganj Ramghat, Ramghat, Palamau, Palamau, Satbarwa-822126 822126 Pan/Gir No. . (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue By : Shri Rajat Datta, Ld Cit Dr : Shri Rajat Datta, Ld Cit Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.1.2024 In Appeal No.Cit(A) Nfac/2017 9.1.2024 In Appeal No.Cit(A) Nfac/2017- 18/10212042 For The Assessment Year For The Assessment Year 2018-19. 2. Shri Devesh Poddar Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Rajat Essee. Shri Rajat Datta, Ld Cit Dr Dr Represented On Behalf Of The Revenue.

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Rajat Datta, ld CIT DR
Section 207Section 208Section 210Section 249(4)(b)

merits, and the amount of advance tax payable by the assessee, for the purpose of presenting the appeal, as per provisions of section 249(4)(b), should be taken as NIL.” 4. In reply, ld CIT DR vehemently supported the order

Muppalla Padmavathi, Guntur vs. The Income Tax Officer Ward-2(1), Guntur

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

ITA 396/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 396/Viz/2025 (A.Y. 2019-20) Muppalla Padmavathi V. Income Tax Officer - Ward – 2(1) D.No. 8-188 Topu Kornepadu Guntur Medical College Road Vatticherukuru Mandal Guntur – 522004 Andhra Pradesh Guntur - 522017 [Pan:Foipm1273L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 147Section 148

hearing. 8. Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that assessee had no income during the relevant period and as such the provisions of section 249(4)(b) of the Act cannot be called into aid. In support of the above contention, Ld.AR placed reliance on the decision ... issue in favour of the assessee. While holding so the Coordinate Bench held as under:- “6. We have considered the submissions made. Section 249(4)(b) of the Act, read as under: - “S.249(4) No appeal under this Chapter shall be admitted unless at the time of filing

Kadavath Peedikayil Ashraf, Kannur vs. Jt. Commissioner of Income Tax, Ward-3, Kannur

The appeal is dismissed

ITA 513/COCH/2025[2019-20]Status: DisposedITAT Cochin20 Aug 2025AY 2019-20

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Ms. Neethu S, Sr. DR
Section 143(3)Section 147Section 208Section 249Section 249(4)Section 249(4)(b)Section 250Section 271ASection 271BSection 44A

grossly erred in law in holding that the appeal is infructuous for non-payment of advance tax without appreciating that the provisions of section 249 (4) (b) of the Income-tax Act, 1961, which require payment of advance tax as a precondition for admission of an appeal, are applicable only ... order" and not against a "penalty order". The impugned order being an appeal against penalty levied under sections 271B. the condition stipulated under section 249(4) (b) is inapplicable and the rejection of the appeal on this ground is bad in law and liable to be set aside. C. That

Zaffer Ullah Shah S/O Sh Abdul Gani Shah Khokhar Complex Distt Police Line Street Doda 182201, Distt Doda vs. Income Tax Office Ward 2(4) Udhampur 103-Ward 10 Dhar Road Udhampur, Udhampur

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

ITA 87/ASR/2025[2017-2018]Status: DisposedITAT Amritsar18 Aug 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 87/Asr/2025 Assessment Year: 2017-18

Section 142(1)Section 144Section 249Section 249(4)Section 250Section 69A

advance tax (admitted tax) coupled with fact that no return of income has been filed resulting in a violation of provisions of section 249(4)(b) of the Act 61. 5. In course of appeal proceedings before the tribunal the ld. AR of the assessee explain the fact that ... amount paid is certainly much more than the calculation of advance tax (admitted tax) required for filing of the appeal as provision of section 249(4)(b) of the Act. As such, we are of the opinion that the appeal filed before the first appellate authority is maintainable

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward-1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 166/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

coupled with the fact that the assessee has not filed any return for the years under appeal, thereby violating the provisions of section 249(4)(b) of the Act, 1961 and has not made any application requesting for exemption from pre deposit as per proviso to section 249(4)(b ... first appellate authority without admitting the appeals for hearing on merits on the ground that the appeals are hit by the provisions of section 249(4)(b) of the Act, 1961, because in the instant case no returns are filed by the assessee and no advance taxes as payable

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh

In the result, all the three appeals filed by the assessees are allowed for

ITA 161/ASR/2025[2018-19]Status: DisposedITAT Amritsar18 Aug 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

coupled with the fact that the assessee has not filed any return for the years under appeal, thereby violating the provisions of section 249(4)(b) of the Act, 1961 and has not made any application requesting for exemption from pre deposit as per proviso to section 249(4)(b ... first appellate authority without admitting the appeals for hearing on merits on the ground that the appeals are hit by the provisions of section 249(4)(b) of the Act, 1961, because in the instant case no returns are filed by the assessee and no advance taxes as payable

Abdul Hamid Nachar, Srinagar vs. Income Tax Officer Ward 1, Rajbagh Srinagar

In the result, all the three appeals filed by the assessees are allowed for

ITA 158/ASR/2025[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

coupled with the fact that the assessee has not filed any return for the years under appeal, thereby violating the provisions of section 249(4)(b) of the Act, 1961 and has not made any application requesting for exemption from pre deposit as per proviso to section 249(4)(b ... first appellate authority without admitting the appeals for hearing on merits on the ground that the appeals are hit by the provisions of section 249(4)(b) of the Act, 1961, because in the instant case no returns are filed by the assessee and no advance taxes as payable

Charanjit Singh, Jalandhar vs. ITO- W-4(2), Jalandhar

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

ITA 681/ASR/2024[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. J. S. Bhasin, Adv
Section 147Section 148Section 208Section 210Section 249(4)(b)Section 250

assessee has been dismissed by the ld. CIT(A) by refusing to admit the said appeal for violation of provisions of section 249(4)(b) of the Act, without allowing any opportunity to the assessee to explain his case. 3. Brief facts emerging from records are that the assessee ... assessee has offered comments as not applicable) thereby refusing to admit the appeal for decision on merits for violation of provisions of section 249(4)(b) of the Act. 5. Before the Tribunal, the ld. AR of the assessee submitted that the assessee is a deed writer

Bikram Masih, Amritsar vs. Income Tax Officer Ward-2(1), Amritsar

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

ITA 569/ASR/2024[2017-18]Status: DisposedITAT Amritsar18 Aug 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 144Section 249(4)(b)Section 250

same for non-payment of advance tax in this case, where no return is filed resulting in violation of the provisions of section 249(4)(b) of the Act. We find from the record that no notice of hearing has been issued from the office of the ld. first appellate ... been paid by the assessee and no return has also been submitted by the assessee and there is a violation of provisions of section 249(4)(b) of the Act. However, in our opinion, the ld. first appellate authority should have allowed an opportunity of hearing to the assessee

Hemlata Harakchand Shah, Ahmedabad vs. The ITO, Ward-6(1)(4), Ahmedabad

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

ITA 835/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 139(1)Section 142(1)Section 144Section 148Section 249(4)Section 249(4)(b)

before CIT(Appeals). Pursuant to this, a deficiency letter was issued to the assessee, requiring the assessee to comply with the requirements of Section 249(4)(b) by either furnishing proof of advance tax payment or making an application for exemption under the proviso to the said section. The assessee ... furnish any particulars of advance tax payment in Form No. 35 and wrongly marked the relevant column as "Not Applicable," although Section 249(4)(b) clearly applied in the assessee's case. The CIT(Appeals) noted no application seeking exemption from the operation of the said provision was also filed

The Shuklatirth Seva Sahakari Mandli Ltd., Bharuch vs. The ITO (Exemption) Ward, Vadodara

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 807/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR
Section 147Section 148Section 154Section 234ASection 249(4)Section 249(4)(b)Section 250Section 254Section 271Section 69

appellate proceedings, which is against the principles of natural justice. Further, we find that the Ld. CIT(A) rejected the appeal by invoking section 249(4)(b) of the Act for non-payment of advance tax. We find that that the assessee did not file a return of income

The Shuklatirth Seva Sahakari Mandli Ltd., Bharuch vs. The ITO (Exemption) Ward, Vadodara

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 806/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR
Section 147Section 148Section 154Section 234ASection 249(4)Section 249(4)(b)Section 250Section 254Section 271Section 69

appellate proceedings, which is against the principles of natural justice. Further, we find that the Ld. CIT(A) rejected the appeal by invoking section 249(4)(b) of the Act for non-payment of advance tax. We find that that the assessee did not file a return of income

Dharmendra Kumar, Bhanwargarh vs. Income Tax Officer, Baran

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

ITA 1322/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Swapnil Agarwal, CA, (Thru: V.C.)For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 249(4)

mentioned The second part of the provision is applicable to the case of the appellant. Particulars of payment not mentioned pertains to Section 249(4)(b) of the Act, which is particulars of payment of advance tax as per the said provision. It is seen that the appellant ... been filed by Not applicable the appellant for the assessment year, whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income Tax Act 1961 has been paid As can be seen from the above, the appellant has stated "Not Applicable

Kamlesh Kumar, Patna vs. ITO Ward- 6 (4), Patna

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

ITA 147/PAT/2025[2015-16]Status: DisposedITAT Patna07 Aug 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 147/Pat/2025

Section 144Section 250

verifying the factual matrix of the Appellant's case. The learned CIT(A) has taken the wrong shelter of the provisions of section 249(4)(b) of The Income Tax Act 1961, which states that where no return has been filed by the assessee, the assessee ... present appeal is not liable to be admitted. The appeal is infructuous and is therefore dismissed. The main ingredient of the section 249(4) (b) is to pay an amount equal to advance tax payable by the assessee, however, in the present case, the assessee has Page

Sdc Construction, Jaipur vs. ITO, WD 1(3), Jiapur

In the result, the appeal filed by the assessee is allowed

ITA 347/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Mathur, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR a
Section 144BSection 147Section 249(4)(a)Section 68

been filed by the appellant for the assessment year. No whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid 4. As per provisions of section 249(4)(b) of the Act, where no return ... 249(4)(a) of the Act say that tax is to be paid on returned income where ITR has been filed, provisions of section 249(4)(b) are to be construed so as to compute the amount equal to the amount of advance tax on the basis of assessed income

Suresh Patel, Dewas vs. CIT(A), NFAC, Delhi

Appeal is dismissed

ITA 131/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

wrongly treated assessee’s first-appeal as deficient on the footing of non-payment of advance tax in terms of section 249(4)(b) and wrongly dismissed as ‘non- admitted’ whereas the factual position of assessee’s case is such that no advance tax or self-assessment tax was payable ... addition of equal amount. In such a situation, the CIT(A) was not correct in observing that there was a non-compliance of section 249(4)(b) as held by ITAT, Indore in Shri Pushpendra Singh Chouhan Vs. ITO, ITA No. 122/Ind/2024, order dated 24.06.2024 as under: “7. We have

Suresh Patel, Dewas vs. CIT(A), NFAC, Delhi

Appeal is dismissed

ITA 130/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

wrongly treated assessee’s first-appeal as deficient on the footing of non-payment of advance tax in terms of section 249(4)(b) and wrongly dismissed as ‘non- admitted’ whereas the factual position of assessee’s case is such that no advance tax or self-assessment tax was payable ... addition of equal amount. In such a situation, the CIT(A) was not correct in observing that there was a non-compliance of section 249(4)(b) as held by ITAT, Indore in Shri Pushpendra Singh Chouhan Vs. ITO, ITA No. 122/Ind/2024, order dated 24.06.2024 as under: “7. We have

Dhurba Saikia, North Lakhimpur vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 74/GTY/2025[2019-20]Status: DisposedITAT Guwahati30 Jul 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... 249(4)(a) of the Act say that tax is to be paid on returned income where ITR has been filed, provisions of section 249(4)(b) are to be construed so as to compute the amount equal to the amount of advance tax on the basis of assessed income

Dhurba Saikia, North Lakhimpur vs. ITO, Ward North Lakhimpur, North Lakhimpur

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 73/GTY/2025[2019-20]Status: DisposedITAT Guwahati30 Jul 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR
Section 139(1)Section 148Section 148ASection 156Section 208Section 234B(1)Section 249Section 249(4)Section 249(4)(b)Section 270A

been filed by the appellant for the assessment Not year,whether an amount equal to the amount of advance tax as per applicable section 249(4)(b) of the Income-tax Act, 1961 has been paid 3.2. As per provisions of section 249(4)(b) of the Act, where ... 249(4)(a) of the Act say that tax is to be paid on returned income where ITR has been filed, provisions of section 249(4)(b) are to be construed so as to compute the amount equal to the amount of advance tax on the basis of assessed income