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TMI Blog2024 (2) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee s total income is only Rs.13,296/- and therefore there is no question of payment of admitted tax , hence, section 249 of the Act cannot be invoked - Assessee submitted that he is not liable for long-term capital gains since the property sold was agricultural land. Assessee has also placed on record the computation of statement of total income - HELD THAT:- On perusal of the same, it is seen that the total income for the relevant Assessment Year of assessee is Rs.13,296/-. Therefore, there is no question of payment of admitted tax. In view of the above, section 249(4) of the Act cannot be invoked to dismiss the appeal of the assessee. We also place reliance on the Order of the Tribunal in the case of Annapoorneshwari Investment [ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter called the Act ). The relevant Assessment Year is 2018-19. 2. The grounds raised read as follows: 1. The impugned order passed by the Learned CIT(A) and AO, to the extent prejudicial to the Appellant, is not justified in law and on the facts and circumstances of the case. 2. The Learned CIT(A) has erred in law and on facts in passing the order against the principles of natural justice. 3. The Learned CIT(A) has erred in law and on facts in stating that the provisions of section 249(4) of the Act are applicable to the facts in the present case. 4. The Learned CIT(A) has erred in law and on facts in not passing the order in accordance with the provisions of section 250(4)/(6) of the Act. 5. The Learned CIT(A) has erred in law and on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correct income; the Learned CIT(A) and AO have erred in law and on facts in not appreciating the same and proceeding ahead with the sole intention of making an addition to the returned income. 13. The impugned adjustments being merely based on presumption and surmises are to be deleted. 14. The order is unreasonably high-pitched for liable to be quashed in its entirety. 15. The actions of the Learned CIT(A) and AO are contrary to the provisions of the Act, facts of the case, arbitrary and without any application of mind. 16. The Learned CIT(A) and AO have erred in raising demand vide issue of notice under section 156 of the Act. 17. The Learned CIT(A) and AO have erred in law by levying interest under section 234A/B of the Act. (Total t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prepared as his counsel is unavailable due to festive season. He requested for 30 days adjournment. The appellant is seeking time for submission of written submission whereas by that notice the appellant was asked if he had paid an amount equal to the amount of advance tax which was payable by it. It is noticed from this reply of appellant that he has nothing to contradict the information provided by him at sl. no. 9 of Form-35 and to prove that it has made payment of amount equal to the advance tax which was due on its income. It is, therefore, clear that information, given at sl. no. 9 of Form-35 is correct and the appellant has not made payment of amount equal to the advance tax which was due on its income. Since the appellant has not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the procedure under the faceless regime coupled with the fact that notice issued during the course of assessment proceedings were not served as per the prescribed mode, we are of the view that the ex-parte order passed on the assessee under section 147 r.w.s. 144 of the Act is to be condoned. 8. However, before the CIT(A), assessee had made detailed submissions. The CIT(A) has dismissed the appeal of the assessee by invoking section 249(4)(b) of the Act. Assessee submitted that he is not liable for long-term capital gains since the property sold was agricultural land. Assessee has also placed on record the computation of statement of total income. On perusal of the same, it is seen that the total income for the relevant Assessment Year of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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