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)

Swarna Latha, Secunderabad vs. Income Tax Officer-Ward 10(3), Hyderabad

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

ITA 306/HYD/2024[2017-18]Status: DisposedITAT Hyderabad23 Apr 2024AY 2017-18

Bench: Shri Manjunatha. G. Hon’Bleassessment Year: 2017-18 Smt. Swarna Latha, Vs. The Income Tax Officer, Ward 10(3), 5-1-269, 1St Floor, Hyderabad. Pramod Sarojinidevi Libra, R.P. Road, Secunderabad - 500003 Telangana. Pan : Arwpm0164C (Appellant / Assessee) (Respondent) Assessee By: Shri Kumar Pal Tated, C.A. Revenue By: Ms. Vishnu Priya, Sr.Ar. 23.04.2024 Date Of Hearing: Date Of Pronouncement: 23.04.2024

For Appellant: Shri Kumar Pal Tated, C.AFor Respondent: Ms. Vishnu Priya, Sr.AR
Section 142(1)Section 144Section 249(4)(b)Section 69A

Chodisetty Hemashankar, Tuni vs. Income Tax Officer, Ward-1, Tuni

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 74/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.74/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2015-16) Chodisetty Hemashankar, Vs. The Income Tax Officer, Tuni. Ward-1, Pan: Akupc 0617 K Tuni. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 01/04/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 69A

Apparao Mutchakarla, Vizag vs. Assistant Commissioner of Income Tax, Vizag

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

Gowrisankaran Ramamurthy, Chennai vs. ITO, Non Corp. Ward 22(6), Chennai

The appeal stand allowed for statistical purposes

ITA 147/CHNY/2024[2015-16]Status: DisposedITAT Chennai17 Apr 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.147/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Shri Gowrisankaran Ramamurthy Ito बनाम/ Vs. No.1, Arul Neri Nagar Extension, Non-Corporate Ward-22(6) Sembakkam, Chennai-600 073. Tambaram. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agcpg-1136-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Anandh (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri P. Sajit Kumar (Jcit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 17-04-2024 घोषणा की तारीख /Date Of Pronouncement : 17-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Anandh (Advocate)-Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR
Section 147Section 249(4)(b)

Rajlaxmi Satishkumar Sharma, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 121/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2024AY 2013-14

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri B.K. Patel, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 142(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)

Neha Meena, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 49/JPR/2024[2011-12]Status: DisposedITAT Jaipur08 Apr 2024AY 2011-12

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. S.L. Poddar, AdvocateFor Respondent: Sh. Monisha Chaudhary, Addl. CIT
Section 249(4)(b)Section 69

Vikas Hooda, Vpo. Kiloi Khas vs. ITO, Ward- 5, Rohtak, (Haryana)

Appeal of the assessee is allowed for statistical purposes

ITA 3720/DEL/2023[2018-19]Status: HeardITAT Delhi15 Mar 2024AY 2018-19

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2018-19

Section 139Section 148ASection 2(1)Section 234BSection 249(4)Section 249(4)(b)Section 69A

Vilas Dinkar Paigude, Pune vs. Income Tax Officer, Ward 6(2) Pune, Pune

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

ITA 1173/PUN/2023[2012-2013]Status: DisposedITAT Pune13 Mar 2024AY 2012-2013

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sourabh Nayak
Section 139Section 143(3)Section 148Section 249(4)(b)Section 250

Jarina Begum, Kota vs. ITO Ward -1(4), Kota

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

ITA 675/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Mar 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya (Adv.) &
Section 120Section 142(1)Section 147Section 148Section 151(2)Section 234ASection 68

Nunna Primary Agricultural Co-Op Credit Society Limited, Vijayawada vs. Income-Tax Officer, Ward-3(5), Vijayawada

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

ITA 259/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.259/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Nunna Primary Agricultural Co-Op Vs. Income Tax Officer Credit Society Ltd. Ward-3(5) D.No.6-56, Nunna Village Vijayawada Vijayawada Rural Krishna District [Pan : Aaban2838D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri I Kama Sastry, ARFor Respondent: Dr.Aparna Villuri, DR
Section 139Section 139(1)Section 142(1)Section 143(3)Section 144Section 249(4)(b)Section 80A(5)Section 80PSection 80P(2)(a)

Tejpal, Faridabad vs. Income Tax Officer, Faridabad

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

ITA 3172/DEL/2023[2012-13]Status: HeardITAT Delhi15 Feb 2024AY 2012-13

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 249(4)(b)

Md. Sabir Alam, Kishanganj vs. Assessment Unit, Income Tax Department, Delhi

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

ITA 473/PAT/2024[2015-16]Status: DisposedITAT Patna31 Jan 2024AY 2015-16
Section 144BSection 147Section 148Section 208Section 249(4)(b)Section 250

Shree Lakshmi Mahila Souharda Credit Co Operative Limited, Ramanagara vs. Income Tax Officer, Ward-1, Ramanagara

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

ITA 1021/BANG/2023[2017-18]Status: DisposedITAT Bangalore12 Jan 2024AY 2017-18

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, C.AFor Respondent: Shri Ganesh R Ghale
Section 115BSection 249(4)(b)Section 68Section 80P

Mohita Patree, Noida vs. ITO, Ward-2(2), Noida

In the result, assessee’s appeal stands allowed for statistical purposes only

ITA 935/DEL/2019[2010-11]Status: HeardITAT Delhi16 Nov 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharatassessment Year: 2010-11

Section 144Section 147Section 249(4)(b)

Sarita, Ghaziabad vs. ITO, Ward- 2(2)(4), Ghaizabad

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

ITA 2544/DEL/2022[2012-13]Status: DisposedITAT Delhi16 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2012-13] Sarita, Vs Ito, H.No.25, Strt Mohalla, Asalat Ward-2(2)(4), Naar, Pargana, Jalalabad Police Ghaziabad. Station, Muradnagar, Ghaziabad, Uttar Pradesh-201006. Pan-Dwpps6599A Appellant Respondent Appellant By Shri Dinesh Kumar, Adv. Respondent By Shri Anuj Garg, Sr. Dr Date Of Hearing 16.10.2023 Date Of Pronouncement 16.10.2023

Section 144Section 147Section 148Section 249(4)(b)

Smt. Sulochana Ramesh, Bengaluru vs. The ACIT, Central Circle- 2(2), Bengaluru

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 1120/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(9)Section 144Section 153CSection 249(4)(b)Section 294(4)

Setech Electronics Ltd, New Delhi vs. ITO Ward - 3(4), Noida

In the result, the appeal No

ITA 5759/DEL/2019[2009-10]Status: DisposedITAT Delhi07 Feb 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Sh. Neelesh Kumar Jain, Ld. CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 133(6)Section 144Section 147Section 148Section 249(4)(b)Section 250Section 69

Setech Electronics Ltd, New Delhi vs. ITO Ward - 3(4), Noida

In the result, the appeal No

ITA 5758/DEL/2019[2009-10]Status: DisposedITAT Delhi07 Feb 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Sh. Neelesh Kumar Jain, Ld. CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 133(6)Section 144Section 147Section 148Section 249(4)(b)Section 250Section 69

Shri Prakash Yadav, Ballia vs. Income Tax Office, Ward - 2(4), Ballia

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

ITA 51/VNS/2022[2012-2013]Status: HeardITAT Varanasi12 Jan 2023AY 2012-2013

Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)

Section 144Section 147Section 148Section 210Section 249(4)(b)Section 250

Jahangir Alam, Noida vs. ITO Ward 1(5), Noida

Appeal are allowed for statistical purposes

ITA 1146/DEL/2020[2010-11]Status: DisposedITAT Delhi09 Sept 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11

Section 249(1)(a)Section 249(4)(b)