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)

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

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

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

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

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)

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

Pahari Prathmic Krishi Sakh Society, Patna vs. ITO, Ward-1(1), Patna

In the result, the appeal of the assesseeis allowed for statistical purposes

ITA 266/PAT/2024[2017-18]Status: DisposedITAT Patna31 Dec 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Pahari Prathmic Krishi Sakh Society Ito, Ward-1(1) Bari Pahari, Agamkuan, Ward-1(1), Patna-800001, Bihar Vs. Patna-800007, Bihar (Appellant) (Respondent) Pan No. Aaajp1328G Assessee By : Shri A.K. Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement : 31.12.2024

For Appellant: Shri A.K. Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 144Section 249(4)(b)

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

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

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

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

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

Efy Thechnologies, Jaipur vs. Income Tax Officer WD 5(4), Jpr, Jaipur

Appeal is disposed of for statistical purposes

ITA 1226/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Ld. Cit(A), The Assessment Order Dated

For Appellant: Sh. Ashok Kumar Gupta, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115Section 142(1)Section 144Section 249(4)(b)Section 250Section 271Section 271FSection 272A(1)(d)Section 69A

Anilkumar Hargovinbhai Patel, Kalol vs. The Income Tax Officer, Ward-1, Mehsana

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

ITA 178/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Dec 2024AY 2013-14

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Shri Nishit B Jesur, ARsFor Respondent: Shri AP Singh, CIT. DR
Section 249(4)(b)Section 250Section 69

Shampa Devprasad Sengupta, Nagpur vs. ITO Ward 2(2), Nagpur

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

ITA 145/NAG/2024[2013-14]Status: DisposedITAT Nagpur18 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 249(4)(b)

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

Anmol Developers, Ahmedabad vs. Addl/Jt/Dy./ITO, National Faceless Assessment Centre, Delhi Present Jurisdiction the ITO, Ward-1(1)(1), Ahmedabad

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

ITA 345/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Nov 2024AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri TR Senthil Kumar (Judicial Member)

For Appellant: Shri Jimi Patel, A.RFor Respondent: Shri V. Nandakumar, CIT-D.R
Section 142(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 271FSection 69

Om Sai Co-Operative Credit Society Ltd, Mumbai vs. ITO Ward 25(3)(1), Mumbai

ITA 3577/MUM/2024[2017-18]Status: DisposedITAT Mumbai08 Nov 2024AY 2017-18

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sushant N. AlmeFor Respondent: Shri Raj Singh Meel
Section 144Section 147Section 2(24)Section 208Section 234B(1)Section 28Section 80A(5)Section 80PSection 80P(2)(d)

Yalamati Raghavendra, Raichur vs. Income Tax Officer, Ward-1, Raichur

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

ITA 1854/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Oct 2024AY 2015-16

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2015-16 Shri. Yalamati Raghavendra, Vs. Ito, H No. 55 Bddival Camp – 1, Sindhanoor, Ward –1, Raichur – 584 167. Raichur. Pan : Atbpr 5348 G Appellant Respondent Assessee By : Shri. Monish Sawkar, Advocate Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 24.10.2024 Date Of Pronouncement : 24.10.2024

For Appellant: Shri. Monish Sawkar, AdvocateFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 249(4)(b)Section 250

Jaikaran Nagar, Ghaziabad vs. ITO Ward 2(1)(2), Ghaziabad

In the result, Appeal of the Assessee is partly allowed for

ITA 1457/DEL/2024[2015-16]Status: HeardITAT Delhi18 Oct 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 144oSection 147Section 148Section 148ASection 151A