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TMI Blog2014 (1) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the CIT (Appeals) ) dismissing the appeal of the Assessee holding that the Assessee had not paid the amount of tax due on the income returned by him prior to filing of the appeal. The Tribunal while setting aside the order has returned a finding that the Assessee had not committed any default under Section 249(4)(a) of the Act and restored the matter to the file of the CIT (Appeals) for deciding the appeal on merits. 3. Vide the order dated 30.07.2001, the present appeal was admitted and the following substantial question of law was framed:- "Whether the Tribunal was correct in its view that requirements of Section 249(4)(a) of the Income-Tax Act, 1961 were complied with?" 4. Since the dispute is in a very narrow campus, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .50,000/- as advance tax and a sum of Rs.4,60,000/- seized during the course of search. 10. On 23.09.1999, order under Section 154 was passed whereby credit was granted for Rs.50,000/- paid as advance tax. However, no order was passed in respect of the request for adjustment of the seized amount of Rs.4,60,000/-. No order in this regard was passed even till the date of passing of the impugned order, as noticed in paragraph 5 of the impugned order. 11. On 12.02.1999, an assessment order was passed whereby an additional demand of Rs.60 odd lakhs was created. 12. The respondent Assessee preferred an appeal before the CIT (Appeals). However, the CIT(Appeals) vide order dated 22.12.1999 dismissed the appeal in-limine holding that the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT (Appeal) for deciding the issue on merits. The Revenue has filed the present appeal impugning the order of restoration of the appeal to the file of the CIT (Appeals). 16. We find no infirmity in the order of the Tribunal and find no merit in the appeal filed by the Revenue. 17. Section 249 (4) reads as under:- "(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him; Provided that, in a case falling under clause (b) and on an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case at hand are at a much better footing. Admittedly, the tax due on the returned income was Rs.1,73,080/-. The Assessee had paid Rs.50,000/- by way of advance tax and Rs.4,60,000/- was seized during the search and seizure operations and thus a sum of Rs.5,10,000/- was available with the Department. The Assessee had even moved an application under Section 154 requesting the Assessing Officer to adjust the amount of tax payable on the returned income from the amount that had been seized from the Assessee. No order in this regard was passed rejecting the said request of the Assessee. The Tribunal has even noticed that there was an attachment order vis-à-vis the bank accounts of the Assessee and as such, the Assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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