TaxTMI 
TaxTMI 
2024 (6) TMI 1562
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....in not granting the assessee proper opportunity of being heard to present its case. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in dismissing the appeal based on the provision of Section 249(4) of the Act without appreciating the fact that the assessee had duly filled his return of income u/s 139(1) and there was no advance tax payable as the total income of the assessee was below basic exemption limit. 4. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition of Rs. 36,03,600/- made by the Ld. A.O by treating the cash deposits as unexplained income of the assessee without properly appreciating the facts of the case and the evidence on record. 5. The appellant seeks to leave, add, alter, amend, abandon, or substitute any of the above grounds during the hearing of the appeal. 3. The assessee is an individual and stated to have filed his return of income for the year under consideration declaring total income of Rs. 1,74,960/- which is below the minimum taxable limit of the income. The A.O received AIR information regarding depositing of Rs. 36,06,6....
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....ore the A.O and submitted that the assessee has duly explained those reasons before CIT(A) as under: "1. Firstly, it is submitted that the assessee and his family are all basically farmers residing in village Dobi of Budhni Tehsil in Sehore District in Madhya Pradesh. Assessee's village is 30 kms from Budhni Tehsil and 120 kms from Sehore District. There is no computer in the assessee's house or village. The assessee's village population is around 3800 people. 2. The assessee's family consists of the following: Shri Jaswant Singh Chouhan Father Rajendra Singh Chouhan Brother Satendra Singh Chouhan Brother Pushpendra Singh Chouhan Assessee self Nagendra Singh Chouhan Brother 3. All the above male members of the assessee family are owning ancestral agricultural lands in village Dobi in Budhni Tehsil and mainly carrying on agricultural activities. Besides, the assessee and his brother are also running small hardware shop, selling agri- pipes, motor pump parts etc. in the village. The assessee lives in a joint family with his parents and brothers in village Dobi. 4. Since the assessee lives in a village, ....
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....89013 for the period 1-4-2011 to 31-3-2012 is also attached. Page 13-14 (m) (iv) Copy of Khasra in Form P-ll of agricultural lands owned by the assessee and his family members in village Dobi, Tehsil Budhni of District Sehore (M.P.) are attached. Pages 18 to 22 (v) Copy of crop purchase receipt issued by Primary Krishi Sakh Sahakari Samiti in the name of the assessee and his family for agricultural produce are also attached. Pages 23 to 28, 34 to 44 (vi) Copy of Bahi of agricultural lands owned by the assessee and his family members are also attached. Pages 29 to 33 (vii) Copy of Letter of offer cum acceptance issued by Aadhar Housing Finance Ltd towards housing loan to assessee is also attached. Copy of registered purchase deed for house for Rs. 14,10,000/- on 25-7-2011 is enclosed. Page 45, 46 to 52 (viii) Copy of income tax return filed by assessee's brother Satendra Singh Chouhan for the assessment year 2012-13 declaring income of Rs. 1,93,610/- is also attached. Page 15-17 7. It is submitted that since the assessment year is 2012-13, almost more than 11 years have lapsed, whatever evidence assessee and his family member....
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....cer initiated proceedings u/s 147 on the basis of the AR information regarding the cash deposit of Rs. 36,03,600/- in the savings bank account of the assessee. Since there was no response on behalf of the assessee to the notices issued by the Assessing Officer, therefore, the assessment was framed exparte as best judgment assessment thereby the Assessing Officer has assessed total income of the assessee at Rs. 36,03,600/-. The assessee has explained the reasons for non appearance before the Assessing Officer as the assessee belongs to a rural area and having no computer or internet facility in the village and therefore, the assessee was not having access to the notice issued by the Assessing Officer and consequently could not furnish any reply or submissions as well as evidence during the assessment proceedings. Further the CIT(A) has dismissed the appeal of the assessee in limine for want of payment of tax as per the provisions of Section 249(4)(b) of the Act. This is a case of reassessment framed by Assessing Officer u/s 147 r.w.s. 144 of the ACT and therefore, there is no obligation of payment of advance tax as per Clause(b) of Section 249(4) as held by the Mumbai Benches of the....
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....out as under: "(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 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 sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." The CIT(Appeals) observed that as the assessee who had not filed his return of income had neither paid an amount equal to the amount of advance tax which was payable by him; nor filed any application seeking exemption from operation of the aforesaid statutory provision for any good and sufficient reason, therefore, he had failed to comply with the statutory requirements contemplated u/s 249(4)(b) of the Act. Accordingly, the CIT(Appeals) dismissed the appeal on the said count itself. 11. Controver....