2024 (8) TMI 1030

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al (ITAT), Indore Bench in IT(SS)A No. 5/Ind/2023 for the assessment year 2010-11(Assessee Appeal). 2. The following substantial questions of law have been proposed in the instant appeal: "1. Whether on the facts and in the circumstances of the case , the ITAT was justified in law in allowing the appeal of the assessee by restoring it back to the Ld. CIT(A) directing the ld. CIT(A) to admit the appeal of the assessee in contravention of Section 249(4)(a) of the Act based on the orders of ITAT in the case of the assessee for other Ays ignoring that such orders have not been accepted by the Department? 2. Whether on the facts and in the circumstances of the case, the ITAT was justified in law in allowing the appeal of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue has been paid by the assessee, suffers from perversity as it failed to allude to relevant facts , misread the evidence and its probative value and the legal position, which itself gives rise to question of law in view of ratio of decision in several cases including in the case of Sudarshan Silk and Sarees 300 ITR 205 (SC)?" 3. In short, the question that arises for consideration in this appeal is, whether this appeal involves any substantial question of law, as is required to be made out under Section 249(4)(a) of the Act of 1961, that being the prerequisite of admission of the appeal. 4. The brief facts of the case are that the respondent was engaged in the business of construction of toll roads on BOT basis. A search and seizure ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d an appeal before the CIT(Appeal). The said appeal was dismissed vide order dated 24.02.2023 in limine being not maintainable on the ground that the respondent had not paid due tax payable on return income upto 15.01.2022. Being aggrieved, the respondents approached the ITAT, Indore where ITAT has passed the following order: "7. Thus, it is held that non-payment of tax due on return income would amount a defect in appeal and not a void appeal. Following the orders of the coordinate Benches, we are of the considered view that once the assessee made full payment of tax due on return income, the appeals of the assessee ought to have been decided on merits instead of dismissed the same in limine. 8. For A.Y. 2011-12 the Ld CI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is neither an absolute right nor an ingredient of natural justice, the principles of which must be followed in all judicial and quasi judicial adjudications and another judgment of the Karnataka High Court in the case of CIT Vs. K Satish Kumar Singh reported in 2012 209 Taxman 502(Karn.) wherein a view has been taken that if admitted tax on returned income is paid, then the appeal has to be admitted for adjudication by the CIT(A) to hear and decide the same on merits. The ITAT also relied upon various decisions of different Benches and concluded that non-payment of tax due on return income is only defect, but not void, thus if the tax is paid on the income returned, either before or at the time of or after filing of return, it will be suff....