2020 (1) TMI 46

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....d circumstances of the case, Ld. CIT(A) has erred in law and on facts in not admitting the appeal and that too on the ground that due tax has not been paid u/s 249(4)(b), more so when there is no violation of that section as the assessee has filed her return on 31-03-2011 and tax paid on the returned income. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in not admitting the appeal and dismissing the same in limine, is bad in law and against the facts and circumstances of the case. 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not quashing the impugned reassessment order passed by Ld. A.O without assuming jurisdiction as per law and wi....

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....ning the assessment under section147 of the Act and notice under section 148 of the Act was issued to the assessee. In compliance, the Assessing Officer noticed that the assessee did not furnish any information nor any compliance was made. The Assessing Officer thus completed the assessment under section 147 r.w.s. 144 of the Act and treated the sum of Rs. 12,75,600/- as unexplained cash credit in the hands of the assessee. 5. The CIT(A) has decided the appeal ex-parte based on the paper book filed by the assessee. Vide para 10 of the appellate order, the CIT(A) notes that the appeal is being decided with reference to form no.35, the impugned assessment order and the paper book filed by the assessee. Another point which was noted was ....

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....e. However, as the assessee had not deposited the tax equal to the advance tax on its income, the appeal was held to be hit by the mischief of section 249(4)(b) and in view of the bar under the said section, the appeal of the assessee was not admitted and dismissed in limine. 6. The assessee is in appeal against the order of the CIT(A). 7. The Ld. AR for the assessee after taking us through the various paras of order of CIT(A), pointed out that in the case of the assessee, it had filed the return of income along with computation of income and had paid the taxes due and hence, the provisions of section 249(4)(b) of the Act were not applicable. The Ld. AR for the assessee pointed out that the order of the CIT(A) suffers from infirmit....

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....statement of facts. The first item in the statement of facts reads as under:- "1. The appellant is an individual and regularly assessed to tax by ITO, Ward 2, Noida, The return of income for A.Y. 2010-11 was filed physically on 31/03/2011 vide receipt no.0302020362 declaring total income of Rs. 194860/-." 11. Now, let us look at the paper book which is filed before the CIT(A), copy of which has also filed before us wherein the particulars are as under:- 1. Copy of paper book filed by assessee before Ld. CIT(A):- a) Copy of acknowledgment of return filed on 31/03/2011 for AY 2010-11. b) Copy of Bank statement of assessee for the impugned year. c) Copy of approval accorded under section151 along....