TaxTMI 
TaxTMI 
2025 (7) TMI 1153
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....AM: This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 23.10.2024 in Appeal No. CIT(A), Gwalior/10343/2018-19 for Assessment Year 2011-12. 2. From the perusal of grounds appeal, it is seen that besides challenging the additions made by AO, assessee challenged the appellate order where the appeal of the assessee is not admitt....
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....making addition of Rs. 21,85,100/- towards the deposits in cash and in the bank account of the assessee. Aggrieved, the assessee carried matter in first-appeal. The CIT(A) has dismissed the appeal of the assessee in limine for want of payment of advance tax as per the provisions of Section 249(4)(b) of the Act. Against this order of ld. CIT(A), assessee is in appeal before Tribunal. 4. So far as ....
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....visions of that clause." 5. Admittedly, as per section 249(4)(b) of the Act, in a case where no return of income has been filed by the assessee, then his appeal shall be maintainable before the CIT(Appeals) only if he had paid an amount equal to the amount of advance tax which was payable by him. At the same time, the legislature had carved out an exception to the applicability of the aforesaid s....
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....pay any advance tax. 6. In view of these facts, we are of the opinion that the view taken by the CIT(Appeals) while dismissing the appeal of the assessee as not maintainable for the sole reason of non-compliance of the mandatory condition contemplated in Clause (b) of sub-section (4) of Section 249 the Act is not maintainable. This view is supported by the orders of the ITAT, Bengaluru in the cas....