SHRI KUNAL SINGHAL , ALWAR V. DEPUTY COMMISSIONER , CENTRAL CIRCLE, ALWAR

ITA 11/JPR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3430 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANMOHAM KANDPAL ACIT
• Keywords: Set aside
• Section: 234B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES 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 VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 11/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 SHRI KUNAL SINGHAL, ALWAR CUKE VS. THE DCIT, CENTRAL CIRCLE, ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ANTPS9178F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : MS SHIVANGI SAMDHANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAM KANDPAL (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/11/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 26/11/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, JAIPUR DATED 01.10.2018 WHEREIN THE ASSESSEE HAS TA KEN THE FOLLOWING GROUNDS OF APPEAL:- 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL OF THE AS SESSEE ON TECHNICAL GROUNDS I.E. FAILURE IN E-FILING OF APPEAL. THE ACT ION OF LD. CIT (A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. APPROPRIATE RELIEF MAY PLEASE BE GRANTED. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT(A) HAS ERRED IN NOT DECIDING THE APPEAL ON THE MERITS. THE ACTION OF THE LD. CIT(A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY A ND AGAINST THE FACTS OF THE CASE. APPROPRIATE RELIEF MAY PLEASE BE GRANTED. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN CHARGING INTEREST U/S 234D OF RS. 59,2 61 ON THE ALLEGED ITA NO. 11/JP/2019 SH. KUNAL SINGHAL, ALWAR VS. DCIT, ALWAR 2 EXCESS REFUND GRANTED BY THE DEPARTMENT. THE ACTION OF THE LD. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FAC TS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE INTERESTING CHARG ED OF RS. 59,261. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. AO HAS ERRED IN ENHANCING THE INTEREST U/S 234B BY RS. 14,003. THE ACTION OF THE LD. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND A GAINST THE FACTS OF THE CASE. RELIEF MAY PLEASE BE GRANTED BY DELETING THE ENHANCED INTEREST AMOUNT OF RS. 14,003. 2. THE LD. AR SUBMITTED THAT THE APPEAL OF THE ASSE SSEE HAS BEEN DISMISSED BY THE LD. CIT(A) FOR THE REASON THAT THE ASSESSEE HAS FILED THE APPEAL MANUALLY AND NOT ELECTRONICALLY. IT WAS SUBMITTED THAT NO D EFECT NOTICE WAS ISSUED BY THE LD. CIT(A), OTHERWISE, THE ASSESSEE WOULD HAVE REMOVED THE DEFECT AND FILED THE APPEAL ELECTRONICALLY. IT WAS SUBMITTED T HAT THE ASSESSEE MAY BE GRANTED AN OPPORTUNITY TO FILE THE APPEAL ELECTRONI CALLY AND THE MATTER MAY KINDLY BE SET-ASIDE TO THE FILE OF THE LD. CIT(A) T O DECIDE THE SAME ON MERITS. IN SUPPORT, THE RELIANCE WAS PLACED THE CO-ORDINATE BE NCH DECISION IN CASE OF SHRI DEVENDRA AGARWAL, JAIPUR VS. ITO, JAIPUR (ITA NO. 143/JP/2019 DATED 28.03.2019). 3. PER CONTRA, THE LD. DR IS HEARD WHO HAS RELIED ON THE FINDING OF THE LD. CIT(A). IT WAS SUBMITTED THAT THE APPEAL OF THE ASS ESSEE WAS NOT FILED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 249 READ WITH RULE 45 OF THE I.T. RULES WHICH REQUIRED THE APPEALS TO BE FILED ELECTR ONICALLY. IT WAS SUBMITTED THAT SINCE THE APPEAL OF THE ASSESSEE WAS NOT FILED ELECTRONICALLY, THEREFORE, THE SAME WAS HELD NOT MAINTAINABLE AND ACCORDINGLY DISM ISSED BY THE LD. CIT(A). 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE SIMILAR ISSUE HAS BEEN DEALT WITH BY THE CO-ORDINATE ITA NO. 11/JP/2019 SH. KUNAL SINGHAL, ALWAR VS. DCIT, ALWAR 3 BENCH DECISION IN CASE OF SHRI DEVENDRA AGARWAL, JA IPUR VS. ITO, JAIPUR (SUPRA) WHERE THE CO-ORDINATE BENCH HAS HELD AS UNDER:- .AS REGARDS THE MAINTAINABILITY OF THE APPEAL FOR WANT OF E-FILING, WE NOTE THAT THE LD. CIT(A) EXCEPT GIVING THE REASONS IN THE IMPUGNED ORDER DID NOT RAISE THIS DEFECT BY ISSUING ANY NOTICE OR OTHERWISE FOR RECTIFICATION OF THE SAME ON THE PART OF THE ASSESS EE. THOUGH THERE WAS A DEFECT IN FILING OF APPEAL AS THE ASSESSEE DID NOT FILE ELECTRONICALLY BUT FILED IN PHYSICAL FORM THEREFORE, THE SAID DEFECT I S REQUIRED TO BE REMOVED BY THE ASSESSEE. ACCORDINGLY, IN THE FACTS AND CIRC UMSTANCES OF THE CASE AS WELL AS IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER TO THE RECORD OF THE LD. CIT(A) FOR ADJUDICATION OF THE SAME AFRESH AFTER GIVING AN OPP ORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO REMOVE TH E DEFECTS AND E-FILE THE APPEAL WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF THIS ORDER. 5. IN THE INSTANT CASE, THE ASSESSEE HAS FILED THE APPEAL MANUALLY AND NOT ELECTRONICALLY AND THE DEFECT SO OCCURRED IS REQUIR ED TO BE REMOVED BY THE ASSESSEE. SINCE NO DEFECT NOTICE HAS BEEN ISSUED B Y THE LD CIT(A) AND THE APPEAL WAS HELD NOT MAINTAINABLE, THE ASSESSEE APPA RENTLY COULDNT GET ANY OPPORTUNITY TO REMOVE THE DEFECT. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN THE INTEREST OF JUSTICE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE SAME AFRESH AFTER GIVING AN OPPORTUNITY OF HEAR ING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO REMOVE THE DEFECTS AND E-FI LE THE APPEAL WITHIN A PERIOD OF 30 DAYS FROM THE DATE OF THIS ORDER. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ITA NO. 11/JP/2019 SH. KUNAL SINGHAL, ALWAR VS. DCIT, ALWAR 4 ORDER PRONOUNCED IN THE OPEN COURT ON 26/11/2019. 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:- 26/11/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI KUNAL SINGHAL, ALWAR 2. IZR;FKHZ@ THE RESPONDENT- THE DCIT, CENTRAL CIRCLE, ALWAR 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. 11/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR