INCOME TAX ACT, 1961

Section

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Assessee-company filed an appeal before CIT (A) against certain additions made by AO in assessment order. The said appeal was not considered on merits and was dismissed by CIT(A) on the ground that the assessee did not pay self assessment tax. Aggrieved, assessee filed an appeal before Tribunal on the ground that the CIT(A) ought to have granted time to it to pay the self-assessment tax. However, when the appeal was taken up for hearing, the assessee raised an additional ground contending that it inadvertently offered an income relating to inbuilt revenue, which was neither received nor accrued. Tribunal dismissed the appeal of the assessee. Accordingly, assessee filed an instant appeal before High Court. Held: Assessee at the first instance challenged the order passed by the CIT(A) on the ground that the CIT(A) ought to have granted it time to pay self assessment tax. However, section 249(4) provides that unless and until, the assessee has paid the income-tax due on the income returned by him, no appeal under Chapter XX will be admitted. Further, when the assessee's appeal was heard, it raised an additional ground, which was found to be entirely factual. Moreover, the assessee appeared to have been more interested in canvassing the additional ground with regard to offering a sum relating to inbuilt revenue, which according to the assessee was an inadvertent income. Accordingly, the Tribunal rightly dismissed the appeal of the assessee holding that the self-assessment tax was admittedly not paid and that there was no satisfactory evidence placed before it to substantiate the assessee's plea that it wrongly computed the admitted income. Hence, there was no substantial question of law that arose for consideration in the instant appeal.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2012-13

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