AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2011 (7) TMI 540
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....here no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax when was payable by him;" The provision of section 249 deals with form of appeal and limitation. Sub-section (4) of section 249 deals with admission of appeal. According to the provision of section 249(4)(a), no appeal shall be admitted unless at the time of filing of the appeal, the assessee has paid the tax due on the income returned by him. As per provision of section 249(4)(b), the appeal will not be admitted unless at the time of filing the appeal, the assessee has paid an amount equal to the amount of advance tax which was payable by him at the time of filing an appeal. There is also proviso to section 249(4), according to which, on an application made by the assessee in this behalf, the CIT(A) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of clause (b) of section 249(4) of the Act. On plain reading, the proviso to section 249(4) is applicable to a situation where no return has been filed by the assessee and the assessee is supposed to pay an amount equal to the amount of advance tax which was p....
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.... of this order, this appeal is restored to the file of the CIT(A) with similar directions as contained in ITA No. 525/PN/2011 for assessment year 2002-03. 5. In ITA No. 527/PN//2011 for assessment year 2004-05, the learned AR for the assessee has not pressed ground No. 2. So the same is dismissed as not pressed. The only issue remained for consideration is with regards to provisions of section 249(4)(a) of the Act. According to the learned AR the return was filed on 18-10-2004 and the tax due was claimed to have been paid on 28-9-2004 i.e., prior to filing of the return. So the appeal should not have been dismissed by invoking the provisions of section 249(4)(a) of the Act. In this regards, the assessee has filed a photocopy of document showing the cash receipt for payment of Rs. 16,06,000 for assessment year 2004-05 claimed to be filed before the CIT(A). So, the learned AR contended that since the assessee has paid Rs. 16,06,000 on 29-9-2004 appeal should have been admitted. Alternatively, learned AR submitted that let this fact be verified in detail by the CIT(A) and in case the assessee has paid the tax on 29-9-2004 amounting to Rs. 16,06,000 before filing of the return i.e., 1....
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....d for statistical purposes. 8. In ITA Nos. 488 and 489/PN/2011 for assessment years 2004-05 and 2005-06 similar ground has been raised as in ITA No. 528/PN/2011 for assessment year 2005-06, inter alia submitted that the request for adjustment of tax amounts to tax paid. For the reasons discussed in para 7 of this order the matter is remitted back to the file of the CIT(A) with a similar direction to decide the issue after providing due opportunity of hearing to the assessee. Since we are restoring the issue at hand on a preliminary issue, we are refraining to comment on merit of issue at hand. Accordingly, this appeal is allowed for statistical purposes. 9. In ITA No. 529/PN/2011 the following grounds have been raised : "1. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the assessment ex parte made by Assessing Officer under section 144 read with section 153A of the Act. The ex parte assessment so made was confirmed by ld. CIT(A) without affording adequate and sufficient opportunity to explain the Grounds of Appeal raised in the appeal memo. The appeal order indicates that only one opportunity was provided ....
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....lowance increase in unsecured loan of Rs. 1,46,65,119 without assigning any reasons. The disallowance be deleted. 9. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance of deferred tax liability of Rs. 12,93,941 without assigning any reasons. The disallowance be deleted. 10. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance of 40 (a) of Rs. 4,51,77,991 without assigning any reasons. The disallowance be deleted. 11. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance under section 438 of Rs. 6,91,794 without assigning any reasons. The disallowance be deleted. 12. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance under section 40A(3) of Rs. 4,45,297 without assigning any reasons. The disallowance be deleted. 13. On the facts and in the circumstances of the case and in law the interest levied under sections 234A, 234B and 2....
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....e OAO for verification. The Assessing Officer sought certain clarifications from the appellant which the appellant failed to furnish in respect of various opportunities given by the Assessing Officer in this regard the Assessing Officer, therefore, reported vide letter dated 12-10-2010 that the appellant has been totally non-co-operative during the assessment proceedings and its same attitude continues during the verification of the particulars that were filed during the appellate proceedings. The Assessing Officer therefore vide letter dated 4-11-2010 submitted that the appellant has remained silent and did not bother to comply with the directions issued by the Assessing Officer for seeking clarifications from it as directed by the CIT(A). In this background it is found that the appellant has not been able to controvert the findings given by the Assessing Officer in the impugned assessment order with regard to various additions and disallowances made therein and which are challenged in the appeal before me. Except making written submissions on 3-10-2010, no corroborative evidence was placed before me by the learned AR during the course of hearing. The Assessing Officer has therefo....