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)

Krishnasamy Maruthupandian, Virudhunagar vs. ITO, Corp Ward 4, Madurai

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

ITA 863/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jun 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 863/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Shri Krishnasamy The Income Tax Officer, Maruthupandian, Vs. Corporate Ward-4, D No.2/6/1531 Asari Colony, Madurai. 4Th Street, Satchiyapuram, Sivakasi, Virudhunagar – 626 124. Pan: Agzpm 0804B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Akash, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 24.06.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Order No.Itba/Nfac/S/250/2023- 24/1058168632 (1) Dated 23.11.2023. The Assessment Was Framed By The Addl./Joint/Deputy/Asst. Commissioner Of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi For The Assessment Year 2013-14 U/S.147 R.W.S.144B Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 19.03.2022. 2. The Only Issue In This Appeal Of Assessee Is Against The Order Of Cit(A)-Nfac Confirming The Action Of Ao In Adding The Credits In The Bank Account Amounting To Rs.7,72,83,031/- As Unexplained Money U/S.69A Of The Act By Holding That The Assessee’S Appeal Is Dismissed As Un-Admitted & Infructuous For The Reason That The Assessee Has Not Paid An Amount Equal To The Amount Of Advance Tax In Term Of Section 249(4)(B) Of The Act.

For Appellant: Shri G. Akash, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 147Section 148Section 249(4)(b)Section 69A

Philomena Paul Fernandesv, Mumbai vs. National Faceless Assessement Centre (ITO Ward 22(2)(1), Mumbai

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

ITA 1604/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jun 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singhassessment Year :2017-18

For Appellant: Shri Mandar VaidyaFor Respondent: Shri H.M.Bhatt
Section 139Section 147Section 156Section 249(4)Section 249(4)(b)

Pardeep Shah, Ghaziabad, Uttar Pradesh vs. Income Tax Officer, New Delhi

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

ITA 1222/DEL/2024[2012-13]Status: DisposedITAT Delhi20 Jun 2024AY 2012-13

Bench: Shri Pradip Kumar Kediaassessment Year 2012-13

For Respondent: Sh. Om Parkash, Sr.DR
Section 144Section 147Section 148Section 249(4)(b)Section 69A

Arvindsinh Ishvarsinh Vaghela, Gandhinagar vs. The ITO, Ward-4, Mehsana

In the result, appeal of the assessee is allowed

ITA 420/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year: 2012-13

Section 144Section 147Section 148Section 2(14)(iii)Section 248(4)Section 249(4)(b)Section 250Section 50CSection 50C(2)Section 548

Sh. Naresh Kumar, Alwar vs. ITO, Ward-1(1), Alwar

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

ITA 329/JPR/2024[2012-13]Status: DisposedITAT Jaipur18 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 148Section 249Section 249(4)Section 249(4)(b)Section 69A

Osia Jewels Private Limited, Mumbai vs. ITO Ward 3(4)(1), Mumbai

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

ITA 1546/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Jun 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singhassessment Year :2017-18

For Appellant: NoneFor Respondent: Shri H.M.Bhatt
Section 142(1)Section 144Section 249(4)Section 249(4)(b)Section 69A

Rakesh Jagannath Guta, Mumbai vs. Income Tax Officer 12(5), Pune

ITA 797/PUN/2024[2012-13]Status: DisposedITAT Pune12 Jun 2024AY 2012-13

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.797/Pun/2024 "नधा"रण वष" / Assessment Year : 2012-13

Section 249(4)(b)Section 294(4)(b)

Bezawada Narayanamurthy, Tirupathi vs. Income Tax Officer, Ward - 1(1), Tirupathi

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

ITA 358/HYD/2024[2013-14]Status: DisposedITAT Hyderabad11 Jun 2024AY 2013-14

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.358/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Shri Bezawada Vs. Income Tax Officer Narayanamurthy Ward 1(1) Tirupathi Tirupati Pan:Aespn6071N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 11/06/2024 घोषणा की तारीख/Pronouncement: 11/06/2024 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 142(1)Section 144Section 147Section 148Section 249(4)(b)

Dilip Hiralal Chaudhari, Nandurbar vs. ITO, Ward, Dhule

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

ITA 642/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jun 2024AY 2017-18

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sanket JoshiFor Respondent: Shri Manoj Tripathi
Section 142(1)Section 249(4)(b)Section 44A

Swasthik Financiers, Kodagu vs. Income Tax Officer, Ward, Madikeri

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

ITA 752/BANG/2024[2017-18]Status: DisposedITAT Bangalore04 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Siddesh Nagaraj Gaddi, A.RFor Respondent: Shri V. Parithivel, D.R
Section 115BSection 234ASection 249(4)Section 249(4)(b)Section 250Section 68

Visveswaraya Resham Khadi Industrial Association, Chikkaballapura vs. Income-Tax Officer, Ward-4(1), Chikaballapura

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

ITA 361/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Visveswaraya Resham Khadi Industrial Association, Near Eswara Temple, The Income Tax Jangamakote Town, Officer, Post: Jangamakote Ward – 4(1), Shidlaghatta (Tq), Chikaballapur. Vs. Chikkaballapura Dist., Karnataka – 562 144. Pan: Aabav2671C Appellant Respondent Assessee By : Shri H. Guruswamy, Itp : Shri Narendra Kumar Naik, Revenue By Addl. Cit –Dr Date Of Hearing : 29-04-2024 Date Of Pronouncement : 31-05-2024 Order Per Beena Pillaithe Present Appeal Arises Out Of Order Dated 02/02/2024, Passed By Nfac, Delhi For Assessment Year 2018-19 Is On The Following Grounds Of Appeal:-

For Appellant: Shri H. Guruswamy, ITP
Section 144Section 148Section 249(4)Section 249(4)(b)Section 250Section 69A

Devineni Madhu Pavani, Nallajerla Mandal vs. The Income Tax Officer, Ward-1(4), Visakhapatnam

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

ITA 81/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam28 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.81/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Devineni Madhu Pavani Vs. Income Tax Officer D/O Somaraju, Tirumala Township Ward-1(4) Near Kanaka Durga Temple Visakhapatnam Nallajerla Mandal, West Godavari Dist. [Pan : Bfgpm9285R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 144Section 249(4)(b)Section 69

Pankaj Kumar Sharma, Jodhpur vs. ITO Ward 4(2), Jaipur

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

ITA 492/JPR/2024[2011-12]Status: DisposedITAT Jaipur28 May 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 249(4)(b)

Gyanoba Pandurang Panzade Trough His Legal Heir Manoj Gyanoba Panzade, Parbhani vs. ITO Officer, Parbhani

Appeal is allowed for statistical

ITA 447/PUN/2024[2011-12]Status: DisposedITAT Pune10 May 2024AY 2011-12

Bench: Shri Satbeer Singh Godara

For Appellant: CA Suhani MaharwalFor Respondent: Shri Somnath M Wajale
Section 147Section 2(11)Section 2(29)Section 249(4)(b)

Janakiram Dammalapati, Khammam vs. Income Tax Officer, Ward-1, Kothagudem

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

ITA 228/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 May 2024AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 142(1)Section 147Section 148Section 249(4)Section 249(4)(b)

Braham Singh, Faridabad vs. ITO Ward-1(1), Faridabad

Appeal of the assessee is allowed for statistical purposes

ITA 3495/DEL/2023[2017-18]Status: DisposedITAT Delhi09 May 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 2017-18

Section 144BSection 147Section 194ASection 249(4)(b)Section 270ASection 3

Kamaludeen, Hosur vs. ITO, Ward-1, Hosur

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

ITA 110/CHNY/2024[2012-13]Status: DisposedITAT Chennai08 May 2024AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri Manoj Kumar Aggarwalआयकर अपील सं/.I.T.A. No.110/Chny/2024 "नधा"रण वष"/Assessment Years: 2012-13 Mr.Kamaludeen, Vs. Ito No.59, Denkanikotta Road, Ward-1, Opposite To R.C.Church, Hosur. Shanti Nagar(West), Hosur-635109. [Pan: Ajdpk0299D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri P.Sajit Kumar, Jcit सुनवाई क" तार"ख/ Date Of Hearing 02.05.2024 : घोषणा क" तार"ख /Date Of Pronouncement : 08.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal By The Assessee Is Against The Order Dated 28.12.2023 Passed By The Cit(A), Nfac, Delhi, For The Assessment Year 2012-13. 2

For Appellant: Shri S.Sridhar, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 147Section 148Section 249Section 249(4)(b)Section 69A

Saryu Devi Tiwari, Bhopal vs. ITO 5(3), Bhopal

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

ITA 399/IND/2023[2017-18]Status: HeardITAT Indore07 May 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisaryu Devi Tiwari Ito-5(3) House No.89, Near Durga Dham Bhopal Mandir, Ashoka Vihar, Ashoka Vs. Garden Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Arhpt0228M Assessee By Shri Pankaj Shah & Soumya Bumb Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.05.2024 Date Of Pronouncement .05.2024

Kumar, Cuddalore vs. ITO, Ward-2, Cuddalore

The appeal stand allowed for statistical purposes

ITA 494/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 May 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.494/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Kumar Ito, No.1, Ayyanor Koil, Ward -2, बनाम/ East Usuppur Village & Panchayat, Cuddalore. Vs. Chidambaram Town & Taluk, Cuddalore – 608 401. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arrpk-4550-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 30-04-2024 घोषणा की तारीख /Date Of Pronouncement : 06-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri N. Arjun Raj (Advocate) -Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 147Section 249(4)(b)Section 69A

Navpreet Singh, Ferozepur vs. Assistant Commissioner of Income Tax Circle 45(1), New Delhi

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

ITA 587/DEL/2024[2011-12]Status: DisposedITAT Delhi03 May 2024AY 2011-12

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 1Section 142(1)Section 144Section 148Section 208Section 249(4)(b)Section 250Section 294(4)(b)
Section 249(4)(b) Income Tax Act (2025: s.358) — Case Laws | BharatTax