2024 (8) TMI 811

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....sed without mentioning the DIN in the Body of the Order as mandated by CBDT vide its Circular No. 19/2019 dated 14.08.2019 and therefore, the said asst, order may be declared as null and void in law in view of the law laid down by Hon'ble Delhi High Court in case of Brandix Mauritius Holdings Ltd. [ITA No. 163/2023] dated 20.03.2023 as well as various decisions of Hon'ble ITAT, Pune. 2. The assessee submits that the learned CIT(A) erred in not admitting the appeal on the ground that the assessee had not satisfied the condition of payment of advance tax as specified u/s 249(4)(b) without appreciating that the said condition was not applicable to the facts of the present case and therefore, the appeal ought to have been adjudicated o....

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....t Rs. 51,61,603/- i.e. sale consideration of immovable property of Rs. 51,11,000/- and has also added the TDS of Rs. 50,603/- and completed the assessment vide order dated 31.10.2019 passed u/s 144 r.w.s. 147 of the IT Act. 4. Being aggrieved with the above action of the Assessing Officer, the appellant filed an appeal before the ld. CIT(A)/NFAC, who vide impugned order, without admitting the appeal on the ground that the assessee had not satisfied the conditions of payment of advance tax as specified u/s 249(4)(b) of the IT Act, dismissed the appeal of the assessee. 5. Being aggrieved with the decision of the ld. CIT(A)/NFAC, the assessee is in appeal before us. 6. When the appeal was called on for hearing, the counsel of the asse....

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....determined at the behest of the assessee. If there is no advance tax liability according to the assessee then he need not to deposit the same & LD CIT(A)/NFAC is required to admit the appeal of the assessee in such an event. In the instant case it is the claim of the assessee that since the assessee remained absent the assessment order was passed ex-parte & whatever deductions were legally available to the assessee were not allowed by the Assessing Officer. It is the contention of the assessee that he was suffering from Heart problem & got hospitalized due to heart attack & was undergone angioplasty due to which could not appear on the dates of hearing provided by the Assessing Officer. And it is apparent that even cost of acquisition of th....