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TMI Blog2024 (6) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order on the following grounds of appeal: "1. In the facts of the case, the addition of Rs. 10,00,000/- made by the AO invoking provisions of sec. 69A and confirmed by Ld. CIT(A) is itself illegal, arbitrary and not justified. Provisions of sec. 69A are not applicable in the case of appellant. 2. Ld. CIT(A) erred in dismissing the appeal, invoking provisions of sec. 249(4)(b) holding that appellant failed to make payment of amount equal to advance tax, without appreciating the facts of the case properly and judiciously. The provisions of sec. 249(4)(b) are not applicable in the present case. The order impugned in appeal is illegal and not sustainable. 3. Without prejudice to above grounds, Ld. CIT(A) erred in not apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016. As regards the cash deposit of Rs.10 lacs made in his bank account on 10.11.2016, it was stated by the assessee that the same was sourced out of the cash withdrawals made from his aforesaid bank account. The A.O after seeking directions u/s 144A of the Act from the JCIT, Range-2, Bhilai issued "Show case notice" (SCN) dated 19.11.2019 to the assessee and called upon him to explain as to why the cash deposits of Rs.10 lacs made in his bank account in old currency notes may not be held as his unexplained money u/s. 69A of the Act. As the assessee failed to substantiate his explanation regarding the source of the cash deposits on the basis of supporting documentary evidence, therefore, the A.O held the entire amount of Rs.10 lacs as his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the above facts and circumstances, as the appellant has failed to fulfill the necessary conditions for admission of appeal before CIT(A) as per sec. 249(4)(b), the present appeal is liable to be held as not eligible for admission and hence, the appeal is not admitted. In the result, the appeal is treated as dismissed for statistical purposes." 6. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal. 7. I have heard the ld. authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income, thus, no obligation was cast upon him to pay any amount of advance tax was duly brought to the notice of the CIT(Appeals) in the "statement of facts" forming part of the "Form No. 35" filed with him. The Ld. AR had drawn my attention to the "statement of facts" (Sr. No. 11) filed before the CIT(Appeals), wherein as stated by him, and rightly so, the assessee had categorically stated that as his primary source of income was agriculture, therefore, he had not filed his return of income. Based on his aforesaid contention, the Ld. AR submitted that CIT(Appeals) observation that the assessee had failed to comply with the statutory obligation that was cast upon him under Section 249(4)(b) of the Act was based on misconceived facts, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." The CIT(Appeals) observed that as the assessee who had not filed his return of income had neither paid an amount equal to the amount of advance tax which was payable by him; nor filed any application seeking exemption from operation of the aforesaid statutory provision for any good and sufficient reason, therefore, he had failed to comply with the statutory requirements contemplated u/s 249(4)(b) of the Act. Accordingly, the CIT(Appeals) dismissed the appeal on the said count itself. 11. Controversy involved in the present appeal lies in a narrow compass, i.e. sustainability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any amount towards "advance tax´ for the subject year, I am unable to concur with the view taken by the CIT(Appeals) who had dismissed the appeal as not maintainable for the reason of non-compliance of the mandatory condition contemplated in Clause (b) of sub-section (4) of Section 249 of the Act. Although, at the first blush, I was of the view that the amount assessed by the A.O vide his order u/s. 144 of the Act dated 23.11.2019 of Rs.10 lacs would saddle the assessee with an obligation to pay "advance tax", but stood corrected on a careful perusal of Section 208 and Section 209(1)(a) of the Act, which contemplates determination of the said tax liability at the behest of the assessee. 14. As in the present case, the assessee had n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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