RAJENDRA PRASAD,PALAMAU, SATBARWA V. ITO, DALTONGANJ

ITA 26/RAN/2024

AI Insights

This case involves an appeal by Rajendra Prasad against the order of the CIT(A), NFAC, Delhi, which dismissed his appeal on the grounds that he had not paid the advance tax due. The Tribunal referenced a similar case, Balwinder Singh vs ITO, where it was held that the assessee was not liable to pay advance tax as he had no taxable income. The Tribunal found that the CIT(A) should have admitted the appeal for adjudication on merits and that the amount of advance tax payable by the assessee for the purpose of presenting the appeal should be considered as NIL.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717035 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 12-02-2024
• Other Referred Cases: Balwinder Singh vs ITO
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJAT DATTA; LD
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Rajendra Prasad, Satbarwa ramghat, Palamau, Satbarwa-822126 PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 18/10212042 for the assessment year 2. Shri Devesh Poddar Datta, ld CIT DR 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee on the gr amount equal to the amount of advance tax which was payable by him no IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/HRI GEORGE MATHAN, JUDICIAL MEMBER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.26/RAN/2024 Assessment Year : 2018-19 Rajendra Prasad, Satbarwa ramghat, Palamau, 822126 Vs. ITO, Ward 3(5), Daltonganj . (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar, Adv Revenue by : Shri Rajat Datta, ld CIT DR Date of Hearing : 21/08/202 Date of Pronouncement : 21/08/2 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 9.1.2024 in Appeal No.CIT(A) NFAC/2017 for the assessment year 2018-19. Devesh Poddar, ld AR appeared for the assessee. Shri Rajat DR represented on behalf of the revenue. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee on the ground that the assessee has not paid the amount equal to the amount of advance tax which was payable by him no P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITO, Ward 3(5), Daltonganj Respondent) Devesh Poddar, Adv : Shri Rajat Datta, ld CIT DR 2025 2025 This is an appeal filed by the assessee against the order of the ld 9.1.2024 in Appeal No.CIT(A) NFAC/2017- essee. Shri Rajat It was submitted by ld AR that the ld CIT(A) has dismissed the ound that the assessee has not paid the amount equal to the amount of advance tax which was payable by him no Printed from counselvise.com ITA No.26/RAN/2024 Assessment Year : 2018-19 P a g e 2 | 3 return of income has been filed. It was the submission that this issue is now squarely covered by the decision of the Co-ordinate Bench of ITAT Amritsar Bench in the case of Balwinder Singh vs ITO, reported in (2024) 207 ITD 400 (Amritsar), wherein, the Co-ordinate Bench has held as follows: “7.1 We find that the assessee has declared , before the AO that he has no taxable income for the year under appeal and his income is only agricultural income, and receipts from sale proceeds sale of agricultural land which is exempted income under the Act 61 and the computation filed , shows non- taxable Income , and has filed documentary evidence of the same before the AO , as evident from the assessment order, and in the computation of income filed by the assessee before the Tribunal , he has declared NIL taxable income , thereby indicating that he is not liable to pay any advance tax as per provisions of section 207 of the Act 61 because he has no total income which would be chargeable to tax and computation of advance tax , as per sec 209 of the Act is NIL, and according to the assessee the payment of advance tax u/s 210 of the Act , of his own accord , does not arise in this case. We also note that the assessee has filed a reply before the first appellate authority to the deficiency letter, dated 15/01/2024, stating that he has no taxable income and not liable to file return of income. 7.2 As such, considering all materials on record, we are of the opinion, that the assessee has presented a prima facie case, of no obligation, to make payment of advance tax u/s 208 of the Act 61, for the year under appeal, and we hold that the CIT(A) should have admitted the appeal for adjudication on merits, and the amount of advance tax payable by the assessee, for the purpose of presenting the appeal, as per provisions of section 249(4)(b), should be taken as NIL.” 4. In reply, ld CIT DR vehemently supported the order of the AO and ld CIT(A). 5. We have considered the rival submissions. As it is noticed that this issue is squarely covered by the decision of ITAT Amritsar Bench in the case of Balwinder Singh (supra), the order of the ld CIT(A) is set aside and the issues involved Printed from counselvise.com ITA No.26/RAN/2024 Assessment Year : 2018-19 P a g e 3 | 3 in this appeal on merits are restored to the file of the ld CIT(A) for adjudication on merits after granting reasonable opportunity of being heard to the assessee. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/08/2025. Sd/- sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi ; Dated 21/08/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. Rajendra Prasad, Satbarwa ramghat, Palamau, Satbarwa-822126 2. The Respondent: ITO, Ward 3(5), Daltonganj 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, 5. DR, ITAT, Ranchi 6. Guard file. //True Copy// Printed from counselvise.com "