TaxTMI 
TaxTMI 
2024 (6) TMI 325
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.... for A.Y. 2015-16. In turn arising out of order dated 13/03/2023 passed u/s 147 rws 144/144B of the Act 61. The CIT (A) has refused to admit the appeal for hearing, for nonpayment of advance tax as per provisions of section 249(4)(b) of the Act 61. 2. The grounds of appeal filed by the assessee before us are as follows: "1. On the facts and circumstances of the case, the Ld. CIT(A) vide order u/s 250(6) dated 09.02.2024 rejecting the appeal filed vide form 35 for non-payment of tax payable on addition of Rs. 8942000/- made by the Ld. AO vide order u/s 147 r.w.s 144. 2. That the Ld. CIT(A) has erred in rejecting the appeal filed vide form 35 by invoking the provisions of section 249(4) without appreciating that the st....
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....llant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off." 3. Facts of the case in brief are that, the assessee during the year under appeal derived income from agriculture, and has derived substantial amount on sale of agricultural lands and also against advance for sale. No return has been filed in normal course. Cash has been deposited in bank by the assessee, amounting to Rs. 95,30,500/-, during the year under appeal. In absence of any return on record, notice u/s 148 of the Act 61, issued on 31/03/2022, (as per provisions of law laid down under new regime). Subsequent notices u/s 142(1) of the Act 61, also issued. However, the assessee filed written submission before the AO on 20/02/2023 a....
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....ion cannot be provided as my source of income was from agriculture only. Secondly, in Form 35, column number 8, it is mentioned that no Income Tax Return has been filed, so no question arises of tax deposit. Column number 9 is of taxed posited, it is submitted there is no tax liability as no Income Tax return has been filed. It is humbly prayed that Form 35 is filed completely. Kindly treat the appeal as valid and oblige". 3.4 The CIT(A) concluded that the reply filed by the assessee is not satisfactory, and it is also stated, that the assessee has not made any application as per proviso to section 249(4)(b) of the Act 61, along with the memorandum of appeal in Form 35, praying for exemption from operation of the said provision of that c....
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....CABLE" against column - 8 and column - 9 of Form 35. 5.2 He further argued that, the proviso to section 249(4)(b) of the Act 61, applies in a case where advance tax ( or admitted tax ) liability exists as per section 210, by the appellants own calculation u/s 209, and the appellant is prevented by some reasons from making payment thereof, then in such cases the appellant is allowed a window to make an application of waiver quoting good and sufficient reasons before the first appellate authority, to exempt him from the operation of the provision of that clause. 5.3 In other words, in the instant case since the amount of advance tax payable by the assessee was NIL as per clause (b) of sub sec (4) of Sec 249, the proviso to the said clau....
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....which is exempted income under the Act 61 and the computation filed, shows non-taxable Income, and has filed documentary evidence of the same before the AO, as evident from the assessment order, and in the computation of income filed by the assessee before the Tribunal, he has declared NIL taxable income, thereby indicating that he is not liable to pay any advance tax as per provisions of section 207 of the Act 61 because he has no total income which would be chargeable to tax and computation of advance tax, as per sec 209 of the Act is NIL, and according to the assessee the payment of advance tax u/s 210 of the Act, of his own accord, does not arise in this case. We also note that the assessee has filed a reply before the first appellate a....