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)

Gurpreet Singh Pannu, Jalandhar vs. Income Tax Officer, Jalandhar

In the result, the appeal of the assessee is partly allowed

ITA 435/ASR/2024[2011-12]Status: DisposedITAT Amritsar10 Dec 2025AY 2011-12

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

For Appellant: Sh. Ashray Sarna, C. AFor Respondent: Sh. Charan Dass, Sr. D. R
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 2(14)Section 249(4)(b)Section 250Section 69Section 69A

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

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

ITA 2519/CHNY/2025[2021-22]Status: DisposedITAT Chennai28 Nov 2025AY 2021-22

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

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

ITA 2518/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Nov 2025AY 2020-21

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

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

ITA 2517/CHNY/2025[2019-20]Status: DisposedITAT Chennai28 Nov 2025AY 2019-20

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

ITA 2516/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Nov 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 निर्धारण वर्ष/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, Chennai - 600 001. Central Circle – 1(4), Chennai. Pan: Aawpi 0038G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca प्रत्यर्थी की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 26.11.2025 घोषणा की तारीख/Date Of Pronouncement : 28.11.2025 आदेश/Order Per Bench: These Appeals Filed By The Assessee Are Directed Against Seven Orders Of Commissioner Of Income Tax (Appeal), Chennai-18, All Dated 11.08.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called `The Act'). The Relevant Assessment Years Are 2015-16 To 2021-22. :- 2 -:

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

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

ITA 2515/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Nov 2025AY 2017-18

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-194), Chennai

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

ITA 2514/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Nov 2025AY 2016-17

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

Mr. Abdul Munaf Irfanudeen, Chennai vs. DCIT, Central Circle-1(4), Chennai

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

ITA 2513/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Nov 2025AY 2015-16

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

Banvari, Sriganganagar vs. ITO, Ward-3, Sriganganagar

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

ITA 202/JODH/2024[2012-13]Status: DisposedITAT Jodhpur25 Nov 2025AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 208Section 249(4)Section 249(4)(b)

Swaminath Baburao Patil, Solapur vs. ITO Ward 2(3) Solapur, Solapur

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

ITA 832/PUN/2025[2014-2015]Status: DisposedITAT Pune25 Nov 2025AY 2014-2015

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.832/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Swaminath Baburao Patil, V The Income Tax Officer, C37, Siddheshwar Market S Ward-2(3), Solapur. Yard, Hyderabad Road, Solapur – 431005. Maharashtra. Pan: Akwpp4321P Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda Revenue By Shri Ambarnath Khule (Through Virtual Hearing) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 25/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 27.01.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(2)Section 147Section 148Section 148ASection 151ASection 153CSection 249(4)(a)Section 250Section 292B

Nooranad Service Cooperative Society Limited, Alappuzha vs. ITO, Ward 2, Thiruvalla

In the result, the appeal filed by the assessee stands dismissed

ITA 785/COCH/2025[2017-18]Status: DisposedITAT Cochin21 Nov 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Nooranad Service Co-Op. Society Ltd. .......... Appellant Padanilam P.O., Nooranad, Alappuzha 690529 [Pan: Aaban2292F] Vs. The Income Tax Officer, Wd-2, Thiruvalla .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.01.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That That Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of Income For Ay 2017-18 Was Not Filed By The Appellant Society. Based On The Information That The Appellant Had Deposited Cash Amounting To Rs. 12,28,000/- In The District Co-Operative Bank

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144Section 249(4)(b)

Kollamkulam Tomy Mathew, Kottayam vs. Income Tax Officer, Assessment Unit

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

ITA 777/COCH/2025[2014-15]Status: DisposedITAT Cochin21 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kollamkulam Tomy Mathew .......... Appellant Kollamkulam, Kanjirappally 682020 [Pan: Akypm6369A] Vs. The Income Tax Officer, Wd-1, Kottayam .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 147Section 148Section 148ASection 249(4)(b)Section 3

Saugaat, Ambala Cantt vs. ITO, Ward 4, Ambala Cantt. (Assessment Unit), Ambala Cantt

ITA 443/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Vineet Krishan, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 133(6)Section 147Section 148Section 249(4)Section 250Section 68Section 69A

Pirtpal Singh Brar, Muktsar vs. The Income Tax Officer, Ward-2(2), Muktsar

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

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

Fakhruddin Bhura, Mumbai vs. ITO, Int Tax Ward 2(2)(1), Mumbai

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

ITA 5562/MUM/2025[2016-17]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Kishore Rajshirkhe, ARFor Respondent: Ms.Kavitha Kaushik (Sr. DR)
Section 147Section 154Section 249(4)(b)

Yadwinder Singh, Chhehrata vs. ITO Ward 5(5), Amritsar, Mall Road Amritsar

The appeal stand allowed for statistical purposes

ITA 52/ASR/2024[2017-18]Status: DisposedITAT Amritsar17 Nov 2025AY 2017-18

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Written SubmissionsFor Respondent: Shri Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 144Section 249(4)(b)

Shri Sajid Bashir Khan, Srinagar vs. Income Tax Officer Ward-1, Srinagar

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

ITA 302/ASR/2024[2017-18]Status: DisposedITAT Amritsar14 Nov 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 302/Asr/2024 Assessment Year: 2017-18 Sajid Bashir Khan, Iqbalabad Vs. Ito, Ward (1), Bemina Srinagar, Jammu & Srinagar. Kashmir. [Pan:-Bxxpk6247E] (Respondent) (Appellant) Appellant By Sh. Bashir Ahmad Lone Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 282Section 69A

Shashank Jayendra Rajput, Vadodara vs. The ITO, Ward-3(1)(2), Vadodara

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

ITA 1698/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumarshashank Jayendra Rajput, The Income Tax Officer, Vs. 122 Kalakunj Society, Ward-3(1)(2), Opp. Rushi Mandap, Vadodara. Karelibaug Water Tank Road, Vadodara-390001. [Pan :Aoipr3247 L] (Appellant) .. (Respondent) Appellant By : Shri Harjotsinh Kassowal, Ar Respondent By: Shri Rohit Aasudani, Sr. Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 13.11.2025

For Appellant: Shri Harjotsinh Kassowal, ARFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 249(4)Section 249(4)(b)

Creative Realmart Private Limited, Jaipur vs. Income Tax Officer Ward-3(5), Jaipur

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

ITA 457/JPR/2025[2014-15]Status: DisposedITAT Jaipur12 Nov 2025AY 2014-15

Bench: Filing Of Appeal In Form-35 & Appellant Has Not Done Any Non-Compliance As Per Section 249(4)(B) Of The Income-Tax Act, 1961

For Appellant: Shri Prateek Kedawat, CAFor Respondent: Mrs. Anita Rinesh, JCIT (DR)
Section 115BSection 147Section 148Section 249(4)(a)Section 249(4)(b)

Vikash Mimani, Sikkim vs. A.C.I.T., Circle - 3(2), Gangtok

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

ITA 1409/KOL/2025[2017-2018]Status: DisposedITAT Kolkata11 Nov 2025AY 2017-2018

Bench: the Tribunal. An affidavit explaining the reasons for such delay has been filed. We, after considering the contents of the affidavit and submissions of both sides, we are satisfied that the delay was due to reasonable cause and the same is condoned.

Section 142(1)Section 144Section 147Section 148Section 249(4)(b)