TaxTMI 
TaxTMI 
2025 (5) TMI 737
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....referred by the assessee in memorandum of appeal are as under: "1. That the worthy CIT (appeals) has erred in law and on facts of the case in dismissing the appeal on the technical ground that the amount due towards income tax on the income arrived by the assessing officer has not been paid. 2. That the learned assessing officer has ignored the details filed under para 8 and 9 of form 35 and ignored the clarification submitted regarding the same on 13-01-2023. 3. That as no tax was due as per the assessee no such details were required to be furnished." 3. The brief facts of the case are that the ld. CIT(A) has refused to admit the appeal for decision on merits on the grounds that the assessee has failed to fulfill the necessary co....
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....le to income tax and his contention was that the land which has been sold, in respect of which taxable capital gains has been determined, is actually agricultural land and no taxable income arises on the sale of such land. However, the ld. CIT(A) did not consider the explanation to be satisfactory and as such refused to admit the appeal for non-payment of advance tax and dismissed the appeal for non compliance of provisions of section 249(4)(b) of the Act, 1961 without adjudicating the appeal on merits. 5. Now before the Tribunal, the assessee has filed a computation of income for the financial year 2017-18 relating to the assessment year under appeal, stating the fact that the assessee is a salaried employee of the Government High School,....
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....me because as per the computation attached along with the supporting documentary evidences issued by the School Authority, the taxable income after claiming the deduction under Chapter VI-A would be less than the maximum marginal limit not chargeable to tax and as such no return of income has been filed. He further argued that the sale of land on the basis of which proceedings have been initiated by the AO and capital gains has been computed is actually sale of agricultural land held by the family members, the sale of which cannot be classified as a capital assets and the same is exempted from taxation. He further submits referring to the valuation report and the Tehsildar certificate that the benefit of index cost of acquisition has not be....
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....f the provisions of Clause (b), which has not been done in the present case. However, it is seen from the documentary evidences and the certificates issued by the School Authorities and the local Tehsildar, the assessee's income appears to be below the taxable limit and prima- facie relying on the Registered Valuer Certificate, the land sold appears to be agricultural land on which the capital gains will not be attracted. Moreover, payment of advance tax u/s 208 and its computation u/s 210 shall be by the assessee of own accord and in the instant appeal, the assessee has prima-facie presented a case that the advance tax is not payable as per the section 210 of the Act, 1961. However, all the documentary evidences produced before the Tribuna....