TaxTMI 
TaxTMI 
2024 (9) TMI 520
X X X X Extracts X X X X
X X X X Extracts X X X X
....AC"), Delhi vide order dated 30.01.2024 for Assessment Year 2012-13. 2. The Assessee has taken the following grounds of appeal:- "1. The Ld. CIT(A) has erred in law and on facts of the case in dismissing the appeal without providing opportunity of hearing to the appellant, thus resulting in gross violation of principles of natural justice. All the notices issued during the appellate proceedings were sent to some email id not belonging to the appellant which ultimately resulted in an ex-parte appellate order. 2. The Ld. CIT(A) has erred in law and on facts of the case in not admitting the appeal filed by the appellant u/s. 249(4)(b) of the Act without appreciating the facts and circumstances of the case. 3. The Ld. CIT(A) has erred in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and on facts of the case in confirming action of the Ld. AO in levying interest u/s. 234A/B/C/D of the Act. 8. The Ld. CIT(A) has erred in law and on facts of the case in confirming action of the Ld. AO in initiating penalty proceedings u/s. 271(1)(c) of the Act. 9. The Ld. CIT(A) has erred in law and on facts of the case in confirming action of the Ld. AO in initiating penalty proceedings u/s. 271F of the Act. 10. The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal." 3. The brief facts of the case are that the Ld. Assessing Officer received information that the assessee had sold immovable property on September 22, 2011,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the ground that due taxes for filing of appeal were not paid by the assessee, and hence the appeal filed by the assessee was not maintainable. Ld. CIT(Appeals) noted that the appeal filed in Form No. 35 had certain deficiencies: Firstly, tax on the returned income was not paid, or particulars of payment were not mentioned, and Secondly, Form 35 was incomplete and not properly filled. The Ld. CIT(Appeals) held that an appeal is not admissible under Section 249(4) of the Act, unless the assessee has paid the tax due on the income returned or, where no return has been filed, has paid an amount equal to the advance tax payable. In this case, the assessment order under Section 144 read with Section 147 stated that the appellant did not file a re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssee were two-fold: firstly, it was submitted that there was no deliberate non-compliance by the assessee during the course of appellate proceedings before Ld. CIT(Appeals). The counsel for the assessee submitted that it is evident from the contents of the order passed by Ld. CIT(Appeals) that all notices of communication were being sent on an incorrect email ID by Ld. CIT(Appeals), which was an email ID different from one mentioned in Form 35 filed by the assessee. This is evident from the fact that the notices were issued by Ld. CIT(Appeals) at [email protected], whereas the email address as mentioned in form 35 filed by the assessee was [email protected]. Therefore, it was for the aforesaid reason that the assessee could not comply t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the assessee is not liable to be dismissed on the ground that for the purpose of admission of appeal, the assessee was under obligation to pay advance tax on the entire disputed demand relating to sale of agricultural land (which was held to be non-agricultural land for the purpose of computation of capital gains tax by the assessing officer). In the appeal filed before Ld. CIT(Appeals), the case of the assessee is that the land in question was always an agricultural land and there was no obligation on the assessee to pay any taxes on such sale of land in terms of section 2(14) of the Act. In the case of Balwinder Singh v. ITO 163 taxmann.com 599 (Amritsar - Trib.), the Assessee, an agriculturist, derived agricultural income and sale proce....