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TMI Blog2022 (3) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... nds raised by the assessee are allowed for statistical purposes. - ITA No. 131/Del/2019 - - - Dated:- 9-3-2022 - SHRI KUL BHARAT , JUDICIAL MEMBER Appellant by : None Respondent by : Sh. Om Parkash , Sr. DR ORDER PER KUL BHARAT , JM : This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-I, Noida dated 29.06.2018. The assessee has raised following grounds of appeal:- 1) That the order of the Ld. Comm. of Income Tax (Appeals)- I hereinafter called CITA, in appeal no. 265/2017-18/Noida, is illegal, unjust, opposed to facts and suffers from the vice of arbitrariness. 2) That on facts of the case and in law, the Ld. CIT A has erred in confirming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. I find that Ld.CIT(A) dismissed the appeal by observing as under:- 30. There is no reason why the provisions of Section 249(4)(b) of I.T. Act, 1961 should not be constructed in the similar manner when the legislature has very specifically provided a window to protect the deserving cases. 31. It is therefore, held that the advance tax as provided under the provisions of Section 249(4)(b) of I.T. Act, 1961 is to be construed the advance tax liability with reference to the assessed tax and not any other quantum or amount. 32. In the instant case, the assessed income of the appellant was ₹ 15,00,000/- on which tax and interest of ₹ 7,18,301/- was found to be payable by the appellant by the Ld. A.O. on the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant or in the alternate when the appellant is granted exemption from such a liability by this office on an application moved by the appellant for good and sufficient reasons which is to be recorded by this office in writing. 34. In the instant case, neither the appellant has deposited the requisite amount to the credit of the Government nor has moved such an application before this office. Therefore, the benefit of protection as available under the proviso appended below the provisions of Section 249(4) of I.T. Act, 1961 cannot be considered in the present case arid has not been granted either. In such a case the appeal of the appellant can be admitted only on payment of an amount equal to advance tax payable by appellant with re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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