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TMI Blog2024 (7) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal keeping in view provisions of Section 249(4)(b) read with proviso to Section 249(4)(b), by passing a reasoned and speaking order on this issue. If the ld. CIT(A) decides to admit the appeal of the assessee keeping in view provisions of Section 249(4)(b) read with proviso, then the CIT(A) shall proceed to adjudicate the appeal of the assessee, on merits in accordance with law, by passing a speaking and reasoned order, keeping in view provisions of Section 250(6) - CIT(A) shall admit the additional evidences filed by the assessee, while adjudicating the appeal of the assessee. As per section 250(6), CIT(A) has to state the points for determination, decision thereof and reasoning thereof. Appeal filed by the assessee is allowed for statistical purposes. - Shri Ramit Kochar, Accountant Member For the Assessee : Shri Mayur Thakkar, Advocate For the Revenue : Shri Sanjay Jain, Sr. D.R. ORDER This appeal in ITA No.844/Ahd/2024 for assessment year 2010-11, filed by the assessee with Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , has arisen from the appellate order dated 28-02-2024 passed by ld. Commissioner of Income-tax(Appeals),NFAC, Delhi u/s. 250 of the Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard. The AO finalised the best judgment assessment u/s 144 on the basis of material available on record , and brought to tax income of Rs. 21,20,635/- in the hands of the assessee being undisclosed income with respect to credits in the aforesaid three bank accounts maintained by the assessee under the provisions of section 69 of the Act, vide reassessment order passed by the AO u/s 28.11.2017 u/s 144 read with Section 147 of the 1961 Act. There was an entry of returned cheque of Rs. 2,50,000/- on 09.02.2020 in the bank account, which was not added by the AO. 4. Aggrieved , the assessee filed first appeal with Ld.CIT(A), who dismissed the appeal of the assessee , vide appellate order dated 28.02.2024 , on the ground that the assessee has not paid advance tax on the assessed income, by invoking the provision of section 249(4) of the Act. The ld. CIT(A) observed that the assessee did not file return of income. The AO has passed assessment order u/s 144 read with Section 147. The notice of demand u/s 156 was issued by the AO , calling upon assessee to deposit Rs. 15,57,920/- . The assessee did not deposit the said demand in pursuance of notice of demand issued by the AO u/s 156. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded land records 7/12 and 8A , evidence of agricultural income and bank statement along with Form No. 35 filed with ld. CIT(A), which were additional evidences u/r 46A of Income-tax Rules, 1962(para 12 and 12.1 of Form no. 35). It was submitted that the assessee is an illiterate farmer , and he together with other family members of the family owns 60 Vighas of fertile and cultivable agricultural land at Villages Pratpanagar and Samlaya, Tal. Salvi. The assessee along with his family members is engaged in cultivation of the above agricultural land and various crops like cotton, jira , castor, rice and other food grains like wheat, jowar etc. are produced. In addition to these crops , vegetables are also produced. The assessee was not aware of the assessment proceedings which were decided ex-parte by the AO, and it is only when the bank account was attached by the Income-tax department, the assessee became aware of the proceedings. The Ld.Counsel for the assessee relied on the decision of ITAT, Surat Bench in the case of Dishant Chimanbhai Mangroliya v. ITO, dated 30.04.2024, in ITA No.217/Srt/2024 dated 30/04/2024. 6. I have considered the contention of the both the parties and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 249(4)(b) of the Act. The assessee has claimed before Ld. CIT(A) in the statement of fact(SOF) filed that the assessee is not having any taxable income as the assessee is agriculturist/farmer having earnings of income from agriculture. The assessee claimed that he is not required to file return of income or to pay income-tax, and hence no return of income was filed u/s. 139 and 148 of the Act, keeping in view that the assessee was having income from agriculture. The assessee has claimed to have uploaded/enclosed documents such as Land Records 7/12 and 8A as well evidence of agricultural income along with Form No. 35, as an additional evidences under Rule 46A of the 1962 Rules. The assessee has elaborately submitted in SOF filed with Form No. 35 that the assessee along with his family members holds 60 Vighas of fertile and cultivable agricultural land at Village Pratapnaga and Samlaya, Tal. Savli. The assessee has stated that the crops grown by the assessee along with family members were cotton, castor, jira, rice and other food grains such as wheat, jowar etc . These crops are sold in local markets and sales proceeds are received in cash , which stood deposited in the bank account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer , then the appeal can only be admitted by ld. CIT(A) only when the tax-payer has paid an advance tax which was payable by him. Section 249(4)(b) is subject to proviso which empowers ld CIT(A) to exempt any tax-payer from the operation of Section 249(4)(b) , provided on an application made by the tax-payer , good and sufficient reasons are shown. In the instant case, no return of income is filed by the assessee but claim is made that there is no liability to pay tax and file return of income by the assessee, in view of the assessee having only income from agriculture and some minor income from interest from bank account. The assessee by filing its appeal before ld. CIT(A) in grounds of appeal as well Statement of Fact has claimed that there is no liability to pay tax and /or to file return of income u/s 139, in view of assessee having mainly income from agriculture and some minor income from interest from bank. The assessee has challenged and disputed the additions made by the AO vide reassessment order passed u/s 147 r.w.s. 147, by treating the cash deposited in bank accounts as undisclosed income . If that contention of the assessee is true then, in my considered view, even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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