2025 (7) TMI 1153

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....a, Sr.DR ORDER PER MANISH AGARWAL, 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 w....

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....leted the assessment u/s 144 dt. 31.10.2018 by 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), assess....

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....nt reason to be recorded in writing, exempt him from the operation of the provisions 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 ....

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....r the year under consideration, he was not under any obligation to compute and 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 mai....