2024 (4) TMI 1389

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....kar For the Respondent : Shri S. Srinivasu ORDER PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : This appeal by the assessee for assessment year 2012-13 can be disposed of on a short count. 2. The assessee filed its Return of Income (RoI) on 29.09.2012 for assessment year 2012-13 declaring a total income of Rs. 51,80,800/-. The case was taken up for scrutiny and there were no addition....

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....of the Act. 3. In appeal, the Commissioner of Income Tax (Appeals), NFAC, Delhi ('CIT(A)' for short) found that the appellant has not made compliance with the provisions of Section 249(4) of the Act. The CIT(A) in para 4.4 of his order has observed thus:- "4.4 Though the appellant has not offered 'YES' comments at sl. No. 9 of Form 35, it was asked vide DIN & letter no. ITBA/NFAC/F/17/....

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....e. It is a matter of record that originally the return was filed for the relevant year under consideration on 29.09.2012. It was not disputed during the course of hearing that the advance tax has per the assessed income of Rs. 51,80,800/- has been paid. Here is the case of reassessment which is done for the benefit of Revenue. Hence, in our view, clause (b) of Section 249(4) of the Act will not ap....