Application draft us 249(4)(b) of the income tax act.

Hi Krishna,

Here’s a draft application format you can use to request the CIT(A) to waive the payment of the tax determined by AO under Section 249(4)(b) of the Income Tax Act, where the Return of Income (ROI) has not been filed but the appeal has been filed:

Application under Section 249(4)(b) of the Income Tax Act

To,
The Commissioner of Income Tax (Appeals),
[Address of the CIT(A) office]

Subject: Application for waiver of payment of tax determined by Assessing Officer under Section 249(4)(b) of the Income Tax Act, 1961

Respected Sir/Madam,

I, [Name of the Assessee], PAN: [PAN Number], filing this application in respect of appeal bearing reference no. [Appeal No.] filed before your good office against the assessment order passed under Section [mention section] by the Assessing Officer for the Assessment Year [AY].

2. It is submitted that the Return of Income for the relevant Assessment Year has not been filed within the due date. The Assessing Officer has passed an assessment order determining the tax liability of Rs. [amount] under [section].

3. While filing the appeal before your good office, it is humbly submitted that the tax determined by the AO under the assessment order has not been paid as the ROI was not filed.

4. In view of the above, I hereby request your good office to kindly waive the requirement of payment of the tax determined by the AO under Section 249(4)(b) as per the provisions of the Income Tax Act and allow the appeal to be heard on merits.

5. I undertake to file the Return of Income and comply with all statutory requirements at the earliest.

6. In light of the above facts and circumstances, it is requested that this application may kindly be allowed.

Thanking you,

Yours faithfully,

[Signature]
[Name of the Assessee / Authorized Representative]
[Date]