2025 (7) TMI 247

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....ays. The assessee filed an affidavit, submitting that tax compliances of the appellant firm were being attended by a tax firm namely, M/s D.Venugopal & Company and the email id of the firm [email protected] was mentioned in the e-filing portal profile of the clients of the tax consultant, which was subsequently changed to [email protected], but inadvertently missed out to change the mail id in some of the portals of the clients including that of the appellant firm. Consequently, the deficiency letter issued to the appellant and also the order passed by the Ld.CIT(A) was not known to the appellant as the alerts sent to the rediffmail were not verified by the staff of the tax consultant after the change over to Gmail. The appellant c....

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.... the cash deposits u/s 69A of the Act. 6. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld.CIT(A). During the appellate proceedings, the Ld.CIT(A) observed that the assessee failed to satisfy the provisions of section 249(4)(b) of the Act, therefore, notices were issued on 20.12.2023 and 26.12.2023 to comply with relevant provisions of the Act. However, the assessee did not comply with the above notices and failed to furnish any reply to the deficiency letters issued by the Ld.CIT(A). Therefore, the Ld.CIT(A) dismissed the appeal filed by the assessee in limine in terms of section 249(4)(b) of the Act for non-payment of admitted tax or an amount equal to the amount of advance tax which was payable by him.....

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....he proceedings before the AO are ex-parte. The assessee neither furnished return of income nor appeared and explained the source for the cash deposited into the bank account during the demonetization period. Before the Ld.CIT(A), the assessee has filed defective appeal and the same has been communicated to the assessee by issuing deficiency letters on two occasions. The assessee neither appeared nor rectified mistakes notified in the notices issued by the Ld.CIT(A). Therefore, the Ld.CIT(A) dismissed the appeal filed by the assessee in terms of section 249(4)(b) of the Act on the ground that on or before filing the present appeal, the appellant has failed to make the requisite payment of the amount equal to the amount of advance tax which w....