Section 249(4)(b) of the Income Tax Act

Income-tax Act, 2025: s.358

Section 249(4)(b) falls under section 249 of the Income-tax Act, 1961, which corresponds to section 358 (Form of appeal and limitation) of the Income-tax Act, 2025.

Read section 358 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 249(4)(b) is IPCA v. Gajanand Meena (329 ITR 249), cited in 16 of the 347 judgments on BharatTax that turn on this section.

Leading authorities on Section 249(4)(b)

IPCA v. Gajanand Meena
329 ITR 249 · 2010 · High Court
16
citing judgments
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 on Section 249(4)(b)

Pravin Sakharam Gulambe, Raigad vs. ITO Ward 5, Panvel

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

ITA 2673/PUN/2024[2015-16]Status: DisposedITAT Pune18 Feb 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandraआयकर अपील सं. / Ita No.2673/Pun/2024 िनधा"रण वष" / Assessment Year: 2015-16 Pravin Sakharam Gulambe, V The Income Tax Sjhubham Raje Enterprises, S Officer, House No.70A, At Bhagad, Ward-5, Panvel. Post Vile, Tal Mangaon, Dist Raigad, Maharashtra – 402308. Pan: Aslpg2336A Appellant / Assessee Respondent / Revenue Assessee By Shri Chandan Katariya -Ar(Virtual) Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 18/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under

Section 144Section 147Section 249(4)(b)Section 250Section 250(6)Section 69A

Neeraj Tripathi, Agra vs. ITO Ward 2(1)(1) Agra, Agra

Appeal is allowed for statistical purposes

ITA 117/AGR/2024[2018-19]Status: DisposedITAT Agra17 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

Section 147Section 249(4)(b)

Shivratan Motilalji Rathi HUF, India vs. Income Tax Officer, Ward-1, Jalna, India

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

ITA 2601/PUN/2024[2011-12]Status: DisposedITAT Pune14 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2600 & 2601/Pun/2024 Assessment Years : 2008-09 & 2011-12

For Appellant: NoneFor Respondent: Shri Shri Vishal A. Makawane
Section 144Section 249(4)(b)Section 250Section 69

Shivratan Motilalji Rathi HUF, India vs. Income Tax Officer, Ward-1, Jalna, India

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

ITA 2600/PUN/2024[2008-09]Status: DisposedITAT Pune14 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2600 & 2601/Pun/2024 Assessment Years : 2008-09 & 2011-12

For Appellant: NoneFor Respondent: Shri Shri Vishal A. Makawane
Section 144Section 249(4)(b)Section 250Section 69

Abdul Majid Ward No 6 Mohalla Radio Statsion Haveli Poonch, Poonch vs. Romesh Kumar Sharma Income Tax Officer Jammu, Jammu

In the result, the appeal of the assessee bearing ITA No

ITA 374/ASR/2023[ASSESSMENT YEAR 2017-2018]Status: DisposedITAT Amritsar10 Feb 2025

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahayi.T.A. No.374/Asr/2023 Assessment Year: 2017-18

Section 142(1)Section 144Section 250Section 44ASection 69A

Arvind Pratap Singh, Fatehgarh vs. Income Tax Officer, Ward-4(2)(1), Farrukhabad

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

ITA 400/AGR/2024[2015-16]Status: DisposedITAT Agra07 Feb 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing) Arvind Pratap Singh, Vs. Income Tax Officer, 1/65, Bazariya Aliganj, Ward-4(2)(1), Fatehgarh, Up Farrukhabad (Appellant) (Respondent) Pan:Bnlps7513K Assessee By : Shri C. S. Yadav, Adv Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 07/02/2025 Date Of Pronouncement 07/02/2025

For Appellant: Shri C. S. Yadav, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 139Section 142(1)Section 144Section 144BSection 147Section 249(4)(b)

Vinay Kumar Jha, Madhubani vs. PCIT-2, Patna

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

ITA 306/PAT/2024[2017-18]Status: HeardITAT Patna06 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 142(1)Section 144Section 250Section 69A

Shree Gajanan Gas Agency, Beed vs. Income Tax Officer, Beed

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

ITA 2012/PUN/2024[AY 2017-18]Status: DisposedITAT Pune06 Feb 2025

Bench: Shri Manish Boradassessment Year : 2017-18

For Appellant: Shri Pushpadant Vinod SahujiFor Respondent: Shri Sanjay Dhivare, Addl. CIT
Section 144Section 249Section 249(4)(b)Section 69A

Manoj Singh Gurjar, Gwalior vs. Income Tax Officer, Ward2(2) Gwalior, Gwalior

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

ITA 322/AGR/2024[2018-19]Status: DisposedITAT Agra05 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh**

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 139Section 144Section 147Section 148Section 249(4)(b)

Kashtakar Cold Storage Private Limited, Farrukhabad vs. Income Tax Officer 4(2)(1), Farrukhabad

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

ITA 162/AGR/2024[2017-18]Status: HeardITAT Agra05 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manoj Singh Gurjar, Vs. Income Tax Officer, H. No. 214, Gokul Vihar, Near Ward-2(2), Aastha Nagar Gate Behind In Front Gwalior Of Deen Dayal Nagar Gate, Bahadurpur, Bo Gwalior (Appellant) (Respondent) Pan: Bdfpg6465G Assessee By : Shri S. C. Jain, Ca Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 139Section 144Section 147Section 148Section 249(4)(b)

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)

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)

Erode District Tractor Owners Association, Erode vs. DCIT, Circle-1, Erode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2516/CHNY/2024[2018-19]Status: DisposedITAT Chennai04 Feb 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

Amar Vasudeo Singh, Mumbai vs. ITO Ward 34(1)(1), Mumbai

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

ITA 6399/MUM/2024[2013-14]Status: DisposedITAT Mumbai31 Jan 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 249

Shiv Nandan Prasad Suman, Madhubani vs. ITO, Ward - 6(1), Patna

The appeal of the assessee is allowed for statistical purposes

ITA 374/PAT/2024[2013-14]Status: DisposedITAT Patna30 Jan 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.374/Pat/2024 Assessment Year: 2013-14 Shiv Nandan Prasad Suman….....…..…………………....Appellant Laukaha, Madhubani, Bihar-847421. [Pan: Aitps3598Q] Vs. Ito, Ward-6(1), Patna…....….…….…............................…..…..... Respondent Appearances By: Shri Mayank Manvendra, Advocate Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 28, 2025 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 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. The Assessment Order Was Framed In The Case Of The Assessee U/S 147 R.W.S 144B Of The Act As The Assessee Failed To File Return Of Income For Assessment Year 2013-14 Within The Prescribed Limit. The Assessing Officer Determined Total Income Of The Assessee At Rs.20,24,948/- By Making Certain Additions In Respect Of Unexplained Investment Of Rs.1445000/- U/S 69 Of The Act, Salary Income Of Rs.576492/- & Interest Income Of Rs.3456/-.

Section 147Section 249(4)Section 249(4)(b)Section 250Section 69

Sameer Manohar Fulari, Mapusa vs. Assessing Officer, NFAC, Delhi

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

ITA 201/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Jan 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 201/Pan/2023 (A.Y. 2018-19 ) Sameer Manohar Fulari, Vs National Faceless Near Bank Of India,Keni Assessment . Waddo,Mapusa Bardez, Centre,Nfac,Delhi. Noth Goa-403507 . Goa. Pan .No. Aaopf3440P (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144Section 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

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

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

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