2025 (11) TMI 1393

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....s. 147 r.w.s. 144 of the Income-tax Act, 1961 [the Act] dated 21.09.2019 by the ITO, Ward 4(2)(4), Bangalore was dismissed. The dismissal was on account that assessee has not paid the amount equal to the amount of advance tax payable by him if no return of income has been filed, invoking the provisions of section 249(4)(b) of the Act. The assessee is aggrieved with the same and is in appeal. 2. I find that assessee has filed the appeal late by 451 days. The due date for filing of appeal was 5.3.2024, but the same was filed on 30.5.2025. The assessee has filed application for condonation of delay. It was submitted that the appellate authority passed order on 5.1.2024. The assessee was not aware about such notice issued by the CIT(A) or th....

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....d. CIT(A). The date of communication of the order at sl.No.3(c) in Form 36 is shown to have been mentioned of the date of the order itself. Later on, when the pressure for demand recovery was made of Rs. 10,22,000, he came to know and consulted a CA, who advised him to file the appeal. Immediately thereafter the assessee filed appeal before the Tribunal which has caused the delay. Ignorance of the law may not be an excuse but it is a sufficient cause for not doing something in time. In view of this, I condone the delay in filing of appeal and admit the same. 5. Merits of the case show that assessee is an individual, who did not file his return of income. But information was received that there was a cash deposit of Rs. 13,23,500 in his b....

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.... the orders of the ld. lower authorities stating that assessee did not appear before the AO and therefore addition is made. Further as assessee has not deposited advance tax, therefore appeal is not admitted. There is no infirmity in the orders of the ld. lower authorities. 9. I have carefully considered the rival contentions and perused the orders of the ld. lower authorities. The ld. CIT(A) has not admitted the appeal of the assessee for the reason that according to him, assessee has not filed any return of income and therefore the assessee should have paid the amount equal to the amount of advance tax, which was payable by him. In this case, it is an admitted fact that assessee has not filed any return of income and it is the claim of....