Sanjeev Kumar Jindal Vs. ITO

Parties Involved

Facts Summary

Sanjeev Kumar Jindal, the appellant, filed appeals against the order of the National Faceless Appeal Centre (NFAC) in Delhi, which dismissed his appeal without admitting it on the ground that there was a violation of Section 249(4)(b) of the Income-tax Act, 1961. The appellant had not filed his return of income for the assessment years 2012-13 and 2013-14. The Assessing Officer (AO) issued a notice under Section 148 of the Act, but the appellant did not file a return in response. The AO proceeded to add the cash deposit made in the bank account as unexplained money under Section 69A of the Act and completed the assessment. The appellant filed a belated return on 02.12.2019, declaring a loss of ₹723. The NFAC dismissed the appeal for not admitting it due to the non-payment of 90% of the assessed tax by way of advance tax. The appellant argued that since no tax was payable, there was no question of payment of any advance tax. The tribunal held that the NFAC erred in dismissing the appeal in limini and restored the appeal to the file of the NFAC for de novo adjudication.…

Legal Issues

• 1. Whether the NFAC erred in dismissing the appeal without admitting it?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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