TaxTMI 
TaxTMI 
2025 (2) TMI 1646
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.... assessee has raised the following grounds: - 1. On the facts and circumstances of the case and in law, Ld. CIT(A) has erred in dismissing the Assessee's Appeal on account of non-compliance of section 249(4)(a) and 249(4)(b) of the IT Act., 1961 completely disregarding the fact that Assessee has filed the Return and paid the due tax thereon as mentioned in the column 8.1 of the Appeal Form No. 35. The Appellant therefore prays to remand back the matter to Hon. CIT(A) for a fresh adjudication on merits. 2. On the facts and circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi erred in dismissing the grounds of appeal without disposing off each gr....
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....sessee has entered into a transaction of immovable property, wherein the transaction value is less than the stamp duty value, proceedings under section 147 of the Act were initiated and notice under section 148 of the Act was issued on 25/06/2021. Pursuant to the directions of the Hon'ble Supreme Court in U.O.I. v/s Ashish Agarwal, in Civil Appeal No. 3005 of 2022, an order under section 148A(d) of the Act was passed after analysing the details/information available on record. Thereafter, notice under section 148 of the Act was issued on 29/07/2022. However, in response to the notice issued under section 148 of the Act, the assessee did not file his return of income and also did not respond to various statutory notices issued under section ....
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....ns of section 249(4)(a) of the Act is duly satisfied in the present case. 7. Before proceeding further, it is relevant to note the provisions of section 249(4) of the Act, which reads as follows: - "(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, in a case falling under clause (b) and on an application made by the appellant in this behalf, the Commissioner (Appeals) may, for any good and s....
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....had already been deducted from the source. Further, even if it is considered that the assessee did not file its return of income in response to the notice issued under section 148 of the Act, it is pertinent to note that the question of paying the advance tax in the re-assessment proceedings cannot arise. In this regard, reliance is placed upon the decision of the coordinate bench of the Tribunal in M/s Nine Global Industries Private Limited v/s DCIT, in ITA No. 3889/Mum./2023, vide order dated 16/04/2024. 10. Before concluding, we may also note that in Form No. 35 filed by the assessee before the learned CIT(A), in Column No. 8.1, the assessee duly provided the date of filing of the return of income and the amount of taxes paid. However....