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AKR Construction Ltd. Versus The Dy. Commissioner of Income Tax,

2015 (7) TMI 1066 - ITAT HYDERABAD

Non maintainability of appeal invoking the provisions of Section 249(4) - assessee had not paid the admitted taxes - Held that:- As far as the order of CIT(A) in invoking the provisions of Section 249(4)(a), the same cannot be faulted as assessee had not remitted the admitted tax. However, assessee’s contention that it has financial difficulty at that time for payment of tax was not examined by the CIT(A).

Now, assessee has remitted the admitted tax and furnished the challan in suppor .....

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n. Assessee’s grounds are considered allowed accordingly. - ITA. No. 572/HYD/2015 - Dated:- 30-7-2015 - SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER For Appellant : Shri V. Raghavendra Rao, AR For Respondent : Smt. G. Aparna Rao, CIT-DR ORDER PER B. RAMAKOTAIAH, A.M. This appeal filed by assessee is against the order of Commissioner of Income Tax (Appeals)-XI, Hyderabad dated 16-02-2015. The only issue in this appeal is with reference to dismissal of the a .....

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he scrutiny assessment, Assessing Officer (AO) made certain additions raising demand to ₹ 6,15,76,682/-. When appeal was preferred before the CIT(A), the CIT(A) did not entertain the appeal as assessee has not paid the admitted taxes as per the provisions Section 249(4) and accordingly, appeal was not admitted and dismissed in limine. 3. Ld. Counsel filed a Paper Book and relying on various case law submitted that assessee has paid the taxes of ₹ 70,70,428/- due as self-assessment ta .....

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osition that if the funds are with department, assessee s request for adjustment of the amount was bonafide and assessee cannot be denied a hearing before the dismissal of the appeal. Ld. Counsel also relied on the decision of co-ordinate bench in the case of Sri T. Srisailam Yadav Vs. ITO in ITA Nos. 1694 to 1697/Hyd/2012 dt. 14-08-2013, wherein co-ordinate bench relying on the principles laid down by Hon ble Karnataka High Court in the case of CIT Vs. K. Satish Kumar Singh [19 Taxmann.com 154 .....

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e same cannot be faulted as assessee had not remitted the admitted tax. However, assessee s contention that it has financial difficulty at that time for payment of tax was not examined by the CIT(A). The co-ordinate bench in the case of of M/s. Kanchenjunga Greenlands Pvt. Ltd. and others Vs. Dy. CIT in ITA Nos. 238 to 241/Hyd/2014 dt. 29-10-2014 (supra), has considered similar issue and relied on various other co-ordinate bench decisions to set aside the impugned order of the CIT(A) and remitte .....

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