TaxTMI 
TaxTMI 
2025 (3) TMI 1559
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....out appreciating that the addition is made in the course of assessment. 4. The Learned CIT(A) failed to note that the question of advance tax in on the return of income as determined by the Appellant and not by the AO, as there would be impossibility of compliance, if the latter was true. Cash Deposited pertains the Employer of the Appellant: 5. The Learned AO/CIT(A) failed to note that the cash deposited into the accounts of the Appellant are entirely that of the employer of the Company in which the Appellant is working for. 6. The Learned AO/CIT(A) ought to have noted that none of the amounts are his own and entirely belong to the employer. 7. The Learned AO/CIT(A) ought to have noted that the entire cash deposited has been withdrawn and handed over to the same person. 8. The Learned AO/CIT(A) failed to afford the Appellant an opportunity to cross-examine and furnish information to prove the facts are real. 9. The Learned AO/CIT(A) ought to have factually verified the submissions of the Appellant and failed to do the same. 10. Any other ground that may be raised at the time of personal hearing." 3. The bri....
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....t it is noticed that the appellant has not deposited the demand before filing of this appeal. The appellant, at sl, no. 16 of Form-35, has stated to have made payment of appeal fee of Rs. 1,000/-only. At sl. No. 9 of Form-35, the appellant has offered 'Not applicable 'comments. This sl. No. 9 is reproduced below 9 Where no return has been filed by the appellant for the assessment year, whether an amount equal to the amount of advance tax as per section 249(4)(b) of the Income-tax Act, 1961 has been paid Not applicable 3.2 As per provisions of section 249(4)(b) of the Act, where no return has been filed by the assessee, the assessee has to pay an amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under- Section 249(4) "No appeal under this Chapter shall be admitted unless at the time of filing of the appeal- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or "(b) where no return has been filed by the assessee, the assessee has paid an amo....
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.... section. Explanation 3.- In Explanation 1 and in sub-section (3)," tax on the total income determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143.] 3.4. Section 208 "208 Conditions of liability to pay advance tax Advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year, as computed in accordance with the provisions of this Chapter, is one thousand five hundred rupees or more." 3.5. The appellant has offered 'Not applicable comments at sl. No. 9 of Form-35 and the appellant failed to make payment of amount equal to the advance tax which was due on its income. It is, therefore, clear that information, given at sl. no. 9 of Form-35 is not correct and the appellant has not made payment of amount equal to the advance tax which was due on its income. The appellant has also not requested for exemption from operation of the provisions of clause (b) of sub-section (4) of section 249 of the Act. 4. Since the appellant has not filed return of income since the ITR filed by him on 09.09.2023 was invalid ....
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....ce with law. 9. We have heard the rival contentions perused the material available on record and gone through the orders along with the decision of the Tribunal. Admittedly the assessee had not filed the return of income and the AO on reopening of the assessment, passed an order without considering the explanations offered by the assessee by making an addition of Rs.62,59,549/- to the returned income of Rs.10,54,060/-. We find that the ld.CIT(A) dismissed the appeal of the assessee as not admitted due to non-payment of advance tax as per the section 249(4)(b) of the Act. 10. In the present case on hand, the assessee has filed the return of income on 09.09.2023 which is beyond the time limit of 30 days from the notice u/s.148 of the Act. It is pertinent to note that the AO has considered the income declared of Rs.10,54,060/- in the said return in the computation of taxable Income to make further addition of Rs.62,59,549/- in his order u/s.147 of the Act. Therefore, in our considered opinion, when the AO has taken the returned income of the assessee as starting point of the computation, the income declared and corresponding taxes on such income tantamount to admitted taxe....