2023 (6) TMI 85

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....icer [in brevity the AO], passed u/s 143(3) and section 154 of the Act. 2. At the outset both the appeals are related to common factual ground and have a similar issue. We heard together and disposed of together for the sake of convenience. The ITA 405/Asr/2019 is taken as lead case. 3. The revenue has taken the following grounds: "(i) The CIT(A) erred in holding the return filed by the assessee on 27.05.2016 in response to notice u/s 139(9) as valid return without appreciating that the return was declared as invalid by the AO, CPC. (ii) The CIT(A) failed to appreciate that time limitation for filing of revised return of income u/s 139(5) of the Act expired on 31.03.2016 and hence the return filed on 27.05.2016 by the assessee could n....

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.... The CIT(A) erred in ignoring the fact that additional depreciation u/s 32(l)(iia) of the Act was neither claimed by the assessee in the return of income nor during assessment proceedings and hence the conditions prescribed in 2nd proviso of Section 32(l)(iia) of the Act were never subjected to any verification." 4. When the appeal was called for hearing, none was present on behalf of the assessee. The assessee placed the written submission and requested for adjudication on the basis of the written submission. We proceed to dispose the appeal after hearing the ld. DR and on the basis of material available on the record 5. Tersely, we advert the fact of the case that the assessee filed return u/s 139(1). The return was processed and consid....

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....ehemently argued and has invited our attention in the ground of appeal no (v) and placed that the appeal order itself caused nullity due to non-payment of admitted tax which is contravening section 249(4) of the Act. The ld. DR explained section 249(4) which is extracted as below: "249 (4) No appeal32 under this Chapter shall be admitted unless at the time of filing of the appeal, - (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him:" 6.1 Mr. Dhawan further argued that in the written submission of the assessee the ground of t....