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TMI Blog2024 (5) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... e meaning of explanation (e) of clause (vii) of sec 56 of the Act ) is also non-taxable, and has filed documentary evidence of the same before the AO , as evident from the assessment order, and in the computation of income filed by the assessee before the Tribunal, he has declared NIL taxable income , thereby indicating that he is not liable to pay any advance tax as per provisions of section 207 of the Act 61 because he has no total income which would be chargeable to tax and computation of advance tax , as per sec 209 of the Act is NIL, and according to the assessee the payment of advance tax u/s 210 of the Act , of his own accord , does not arise in this case. We also note that the assessee has filed a reply before the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of advance tax as per provisions of section 249(4)(b) of the Act 61. 3. The grounds of appeal filed by the assessee before the Tribunal are as follows: 1. The denial of admission of appeal filed by the assessee against the order 147 r.w.s. 144 r.w.s. 144B of the Act Dt. 14.03.2023 by the CIT(A) NFAC, vide order u/s 250 of the Act Dt. 17.01.2024, while invoking the provisions of section 249(4)(b) of the Act as the assessee has not paid the amount equal to advance tax without providing proper opportunity of hearing is against the principles of natural justice as laid down by the Hon ble Apex Court in the case of Rajesh Kumar vs. Deputy Commissioner of Income Tax [2006] 157 Taxmann 168 (SC) Sahara India (Firm) vs. Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Accounts and Income Tax Law. The reply as per your questionnaire is an under: - 1. The copy of bank statement of the period under assessment is here by uploaded. He having 4 accounts only. 2. The detail of cash deposited is from agriculture receipts and a gift of Rs. l2,00,000/-(twelve lakh) from his real aunt, they had sold a part of their agricultural land and given Rs. 12,00,000/- out of that to her nephew Rajpal Singh. The copy of sale deed along with self-declaration of their family (who gifted the said amount) is here by uploaded. I had 15 Acres of Land the copies of Some J-forms are also uploaded. 3. Sir the cash flow statement is here by uploaded. 4. Sir I am an agriculture and having no other source except the milk selling fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not made any application as per proviso to section 249(4)(b) of the Act 61, along with the memorandum of appeal in Form 35, praying for exemption from operation of the said provision of that clause. As such, the CIT(A), dismissed the appeal for statistical purpose as not admitted. 7. In course of hearing of the appeal the Ld AR, argued that in the instant case, the assessee being an agriculturist, has agricultural income during the year amounting to Rs. 14.50 lakhs, the documentary evidence of which has already been submitted before the AO in course of assessment proceeding as narrated by the AO in the assessment order and apart from agricultural income, the assessee has also received gift of Rs. 12 lakhs, from his relative, and eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (b) of sub sec (4) of Sec 249, as per assessee own computation the proviso to the said clause (b) itself is not triggered in this case. 7.3 The AR in support of his arguments relied upon the decision of the ITAT , Raipur Bench in ITA No: 73/ RPR/ 2024, in the case of Vishnusharan Chandravanshi vs ITO , 161 taxman.com 803 ( Raipur ), and prayed that the appeal before the first appellate authority is legally valid and should not be rejected for nonpayment of advance tax because in the instant case no advance tax is actually payable because the assessee has no taxable income and the appeal should be admitted to be decided on merits. 8. The ld. DR, relied on the order of the CIT (A) and argued that the appeal before the CIT (A) is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a reply before the first appellate authority to the deficiency letter, dated 03/01/2024, stating that he has no taxable income. 9.2 As such, considering all materials on record, we are of the opinion, that the assessee has presented a prima facie case, of no obligation, to make payment of advance tax u/s 208 of the Act 61, for the year under appeal, and we hold that the CIT(A) should have admitted the appeal for adjudication on merits, and the amount of advance tax payable by the assessee, for the purpose of presenting the appeal, as per provisions of section 249(4)(b), should be taken as NIL. 10. Accordingly, we set aside the order of the CIT(A) and restore the same to his file for adjudication on merits, after causing all necessary ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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