SHRI ATMA RAM, TONK V. INCOME TAX OFFICER, WARD, TONK

ITA 1027/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9756 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1027/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI ATMA RAM WARD-NO. 1, KUTTI KE PASS, JAMAT KSHETRA, NEWAI, TONK. CUKE VS. THE ITO, WARD, TONK. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: CRAPS 3184 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI ANOOP BHATIA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 29/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-III, JAIPUR DATED 14.06.2019 FOR THE ASS ESSMENT YEAR 2008- 09 WHEREIN THE APPEAL OF THE ASSESSEE HAS BEEN DISM ISSED ON ACCOUNT OF THE FACT THAT THE ASSESSEE HAS FAILED TO FILE TH E APPEAL ELECTRONICALLY. 2. THE LD. AR SUBMITTED THAT DURING THE COURSE OF H EARING BEFORE THE LD. CIT(A), THE ASSESSEE WAS INSTRUCTED TO FILED E- APPEAL AS THERE WAS ITA NO. 1027/JP/2019 SHRI ATMA RAM VS. ITO 2 AMENDMENT IN THE IT RULES W.E.F 01.03.2016 AND THE REAFTER IN COMPLIANCE TO THE SAID DEFECTIVE NOTICE, THE ASSESS EE HAS FILED THE APPEAL ELECTRONICALLY ON 15.06.2019 HOWEVER, TO THE UTTER SURPRISE OF THE ASSESSEE, THE ORDER WAS PASSED BY THE LD. CIT(A ) EX-PARTE ON 14.06.2019 ON ACCOUNT OF NON FILING OF THE E-APPEAL . IT WAS ACCORDINGLY SUBMITTED THAT SINCE THE ASSESSEE HAS ALREADY FILED THE E-APPEAL ON 15.06.2019, THE MATTER MAY BE RESTORED TO THE LD. C IT(A) TO DECIDE THE SAME ON MERITS. 3. PER CONTRA, THE LD. DR SUBMITTED THAT THE ASSESS EE WAS ISSUED A DEFECTIVE NOTICE WHEREIN THE ASSESSEE WAS ASKED TO FILE E-APPEAL AND THE MATTER WAS FIXED FOR HEARING ON 13.06.2019 HOWE VER, SINCE ON THE SAID DATE, THE ASSESSEE HAS NOT FILED ANY E-APPEAL AND NO COMPLIANCE WAS MADE TO THE DEFECTIVE NOTICE, THE LD. CIT(A) HA S RIGHTLY DISMISSED THE APPEAL AS NON-EST. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THERE IS NO DISP UTE THAT THE ASSESSEE HAS MANUALLY FILED THE APPEAL WITHIN THE PRESCRIBED TIME, AND PURSUANT TO ISSUE OF THE DEFECTIVE NOTICE, THE ASSESSEE HAS COMPLIED WITH THE SAID NOTICE AND HAS FILED THE APPEAL ELECTRONICALLY AS W ELL. THE DELAY IN FILING THE E-APPEAL BY ONE DAY IS HEREBY CONDONED AND THE MATTER IS SET-ASIDE TO THE FILE OF THE LD CIT(A) TO DECIDE THE SAME ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO. 1027/JP/2019 SHRI ATMA RAM VS. ITO 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/06/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29/06/2020. * SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ATMA RAM, TONK. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD, TONK. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1027/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR.