Samsons Rubber Industries P Ltd., CHENNAI V. ITO Corporate Ward 6(1), CHENNAI

ITA 1044/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9220 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANATH KUMAR RAHA
• Keywords: Set aside

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL A SMC BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER ./ ITA NO.1044/CHNY/2019 ' #$' / ASSESSMENT YEAR : 2013-14 M/S SAMSONS RUBBER INDUSTRIES PVT. LTD., NO.25A/1/3&4, SIDCO INDUSTRIAL ESTATE, CHENNAI - 600 098. PAN : AAACS 4981 M V. THE INCOME TAX OFFICER, CORPORATE WARD 6(1), CHENNAI - 600 034. (&'/ APPELLANT) (()&'/ RESPONDENT) &' * + / APPELLANT BY : NONE ()&' * + / RESPONDENT BY : SHRI SANATH KUMAR RAHA, JCIT , # * -. / DATE OF HEARING : 01.07.2019 /0$ * -. / DATE OF PRONOUNCEMENT : 02.07.2019 / O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -15, CHENN AI, DATED 20.02.2019 AND PERTAINS TO ASSESSMENT YEAR 2013-14. 2. NO ONE APPEARED FOR THE ASSESSEE DESPITE THE SER VICE OF NOTICE OF HEARING BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE 2 I.T.A. NO.1044/CHNY/19 POSTAL ACKNOWLEDGEMENT RECEIVED FROM THE ASSESSEE A S PROOF FOR THE SERVICE OF NOTICE ON THE ASSESSEE. HENCE, I H EARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PROCEEDED TO DISPOS E THE APPEAL ON MERIT. 3. SHRI SANATH KUMAR RAHA, THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT IT IS A MANDATORY REQ UIREMENT OF LAW TO E-FILE THE APPEAL WITH EFFECT FROM 01.03.2016. ADMITTEDLY, THE APPEAL WAS FILED ONLY ON 07.12.2018, THEREFORE, THE RE WAS A DELAY OF 965 DAYS. SINCE THERE WAS NO EXPLANATION FORTHCOMI NG FROM THE ASSESSEE, ACCORDING TO THE LD. D.R., THE SAME WAS R EJECTED. 4. HAVING HEARD THE LD. D.R., AND PERUSED THE RELEV ANT MATERIAL AVAILABLE ON RECORD, THIS TRIBUNAL FINDS THAT THE A PPEAL WAS MANUALLY FILED ON 17.03.2016. IT IS NOT THE CASE OF THE REV ENUE THAT ANY DEFECT MEMO WAS ISSUED OR THE APPEAL WAS RETURNED. WHEN THE APPEAL WAS FILED BY THE ASSESSEE MANUALLY, IF IT IS NOT IN TUNE WITH THE STATUTORY REQUIREMENT, IT IS FOR THE CIT(APPEAL S) EITHER TO ISSUE A DEFECT MEMO OR TO RETURN THE APPEAL FILED MANUALLY, TO THE ASSESSEE. ADMITTEDLY, NO SUCH ACTION WAS TAKEN BY THE CIT(APP EALS). THE APPEAL WAS E-FILED ON 07.12.2018. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT WHEN THE ASSESSEE ADMITTEDL Y FILED THE 3 I.T.A. NO.1044/CHNY/19 APPEAL MANUALLY ON 17.03.2016 AND ALSO E-FILED ON 0 7.12.2018, THE ASSESSEES E-FILING OF APPEAL WOULD RELATE BACK TO THE ORIGINAL DATE OF FILING APPEAL MANUALLY ON 17.03.2016. IN OTHER WORDS, THERE IS NO DELAY IN FILING THE APPEAL. IF E-FILING OF APPEAL ON 07.12.2018 RELATES BACK TO MANUAL FILING OF APPEAL ON 17.03.2016, THER E IS NO DELAY AT ALL. HENCE, THE CIT(APPEALS) OUGHT TO HAVE DISPOSE D OF THE APPEAL ON MERIT. IN VIEW OF THE ABOVE, I AM UNABLE TO UPH OLD THE ORDERS OF THE AUTHORITIES BELOW. ACCORDINGLY, ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSUE IS REMITTE D BACK TO THE FILE OF THE CIT(APPEALS). THE CIT(APPEALS) SHALL CONSID ER THE APPEAL ON MERIT AND DISPOSE THE SAME IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 2 ND JULY, 2019 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED, THE 2 ND JULY, 2019 KRI. * (-34 54$- /COPY TO: 4 I.T.A. NO.1044/CHNY/19 1. &' /APPELLANT 2. ()&' /RESPONDENT 3. , 6- () /CIT(A)-15, CHENNAI 4. PRINCIPAL CIT-6, CHENNAI 5. 4#7 (- /DR 6. 8' 9 /GF.