TMI Blog2024 (4) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the CIT(A) should be admitted only when the assessee paid the advance tax where return of income has not been filed. The proviso to said section also describes that the assessee will get exemption from this clause if the application is made before the CIT(A) for not filing return of income or paying advance tax. But in the present case assessee has explained that the assessee herself has not obtained the said property but her son has paid the said amount for purchase of property from his own fund. In fact, the assessee s son is a joint owner of the said property and for the sake of conveyance specially the conveyance deed, the stamp deed is lesser therefore the assessee s name has been utilised in the conveyance deed. The rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,870/- being the purchase price of the property in fact is paid by the Join owner- Son which is duly disclosed in his return of income which needs to be deleted by appropriate order. GROUND No.2 That the Appellate Order passed by the Ld. CIT(A) is highly illegal, bad in law, unsustainable and not in accordance with the provisions of law. It is prayed that the Order passed may please be annulled GROUND No.3 3.1 On the facts and in the circumstances of the case as well as in law, the Ld CIT(A) has erred in dismissing the appeal in limine holding it as not maintainable under the provisions of section 249(4)(b) of the Act which is highly unjustified, unwarranted, unsustainable, not proper on facts and not in accordance with the provisions of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act dated 18-03-2010 was issued after obtaining the necessary satisfaction of the Pr. CIT. The said notice u/s. 148 was served upon the assessee on 18-03-2012 through registered email id of the assessee. Notice u/s. 142(1) dated 02-12-2020 issued by the ITO along with detailed questionnaire. The assessee did not furnish any reply of notice u/s. 142(1). Notice u/s. 142(1) dated 17-05- 2021 was also served to the assessee. The assessee did not file return in response to the notice u/s. 148 dated 18-03- 2020. The assessee filed reply on 25-08-2021 thereby stating that the assessee is having less income which is below the taxable limit and therefore she was not required to file ITR for assessment year 2013-14. The assessee also filed cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such contravention. 6. The ld. D.R. submitted that as per section 249(4)(b) the assessee is liable to file the return of income and pay the advance tax before filing the appeal before the CIT(A). The assessee failed to do so therefore the CIT(A) rightly dismissed the appeal of the assessee. The ld. D.R. relied upon the assessment order and the order of the CIT(A). 7. Heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the provisions of section 249(4)(b) of the Act is clear that the appeal before the CIT(A) should be admitted only when the assessee paid the advance tax where return of income has not been filed. The proviso to said section also describes that the assessee will g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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