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TMI Blog2025 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Department (in short the "Ld. AO"), passed under section 147 read with section 144 read with section 144B of the Act, date of order 01/12/2003. 2. The brief facts of the case is that the assessment was completed with an Addition amount of Rs. 7,48,19,576/- under section 69A of the Act. The assessee is non filer during alleged assessment year and deposited in bank account to the tune of Rs. 7,48,19,576/- including cash deposit amount of Rs. 5,42,56,306 during the impugned assessment year which was remained unverified. So considering this, the Ld.AO added back the entire amount to Rs. 7,48,19,576/- with the total income of the assessee and framed the assessment exparte under section 147 read with section 144 read with section 144B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per section 249(4)(b) of the Income-tax Act, 1961 has been paid. Not applicable 3.2. As per provisions of section 249(4)(b) of the Act, where no return has been filed by the assessee, the asseesseehas to pay an amount equal to the amount of advance tax which was payable by him otherwise appeal shall not be admitted. The provisions of section 249 (4) of the Act are reproduced as under- "4. The Ld.DR in argument placed that the assessee had not complied with the specific section for payment of advance-tax. Even the Proviso of the alleged section was not complied by the assessee during filing of appeal petition. So the Ld.CIT(A) correctly rejected the appeal of the assessee. 5. We have heard the rival submissions and perused the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Raipur], order dated 10.04.2024. The relevant observations of the Bench are reproduced below: "12. Admittedly, as per section 249(4)(b) of the Act, in a case where no return of income has been filed by the assessee, then his appeal shall be maintainable before the CIT(Appeals) only if he had paid an amount equal to the amount of advance tax which was payable by him. At the same time, the legislature had carved out an exception to the applicability of the aforesaid statutory requirement by way of a "proviso" to Section 249(4) of the Act, as per which, on an application made by the appellant, the CIT(Appeals) may, for any good and sufficient reason to be recorded in writing exempt him from the operation of the aforesaid statutory provision. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of any obligation cast upon the assessee to compute/pay "advance tax" u/ss. 208 and 209 of the Act for the subject year, the first appellate authority could not have held that he had failed to comply with the statutory conditions contemplated in Sec. 249(4)(b) of the Act. My aforesaid view is fortified by the orders of the ITAT, Bengaluru in the case of Shamanna Reddy Vs. ITO, ITA No.1120/Bang/2023 dated 20.02.2024 and that of ITAT, Delhi in the case of Vikram Singh Vs. ITO, ITA No.6559/Del/2019, dated 21.02.2023. 15. I, thus, in terms of my aforesaid observations, set aside the order of the CIT(Appeals) and restore the same to his file with a direction to dispose off the appeal after considering the merits of the case. Needles to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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