9911796707
TMI Blog2023 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act, 1961 (hereinafter referred as "the Act") by the ld Assessing officer ITO, Ward-2(5), Noida (hereinafter referred as the Ld. AO). 2. Facts in brief are that a Non-PAN AIR information was received that the Assessee sold an immovable property of Rs. 2,62,35,074/- during the FY 2009- 10. To verify the transaction an information was called u/s 133(6) of the Act. However, Assessee did not respond. The ld AO observed on the basis of sale deed that the plot bearing Khata No. 267, Village-Duryai, Pargana & Tehysil- Dadri, Noida, Distt. Gautam Budh Nagar was sold. Therefore, proceedings u/s 147 of the Act was initiated and notice u/s 148 of the Act was issued after prior approval of ld Pr. CIT, Noida. The Assessee did not furnish return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld. CIT(A) has passed order by mentioning that assessee has not deposited his advance tax, but in our case assessee is senior citizen, so provision of advance tax is not applicable on him, so order of CIT(A) is void ab initio. 4. That on Facts and circumstances of the case and in Law, the assessing officer had erred in assessing the income tax of the appellant at Rs. 75,27,290.00, please be deleted. That the Ld. Assessing Officer had erred on facts and circumstances of the case and in law in making an addition on account from cash deposited in his saving bank account of Rs. 1,31,17,537.00. 5. After sale of this agriculture land all amount was invested in construction of his residential home in his village. 6. Further grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that, 2 in a case falling under clause (b) and] on an application made by the appellant in this behalf, the 3 Deputy Commissioner (Appeals)] 4 or, as the case may be, the Commissioner (Appeals)] may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of 5 that clause]." "Liability for payment of advance tax. 207. (1) Tax shall be payable in advance during any financial year, in accordance with the provisions of sections 208 to 219 (both inclusive), in respect of the total income of the assessee which would be chargeable to tax for the assessment year immediately following that financial year, such income being hereafter in this Chapter referred to as "current income". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and the impugned order dated 31.12.2018 in paragraph Nos. 2 to 12 mention that inspite of notice being issued the same could not be served on the Assessee and therefore, there was no representation of the Assessee before the ld CIT(A) and who proceeded to dismiss the appeal by invoking provision of section 249(4)(b) of the Act without giving taking into consideration the facts which assessee claims made him not liable to pay the advance tax. 9. In the light of the aforesaid circumstances, the Bench is of considered opinion that the Assessee should be given an opportunity to put across its claim of exemption from the application of section 249(4) of the Act before the ld CIT(A). The bench can rely on the Hyderabad bench"s order in ITA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) is erroneous both on facts and in law. 2. The learned Commissioner of Income-Tax (Appeals) erred in holding that the appeal filed by the appellant is not maintainable. The learned Commissioner of Income-Tax (Appeals) ought to have seen that according to the appellant no tax is payable by him and that, therefore, no advance tax liability arises and in view of the same, the provisions contained in Sec.249(4)(b) have no application. 3. The learned Commissioner of Income-Tax (Appeals) erred in holding that the appellant is liable to pay any advance tax and that there was failure as mentioned in Sec.249(4)(b) of the LT. Act. As an alternate the learned Commissioner of Income-Tax (Appeals) ought to have provided property opportunity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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