SHRI DEEPAK SHRINIWAS MANTRI, Latur V. INCOME TAX OFFICER, Ward-1,Latur, Latur

ITA 114/PUN/2023

AI Insights

The case involves an appeal by Deepak Shriniwas Mantri against the order of the CIT(A) which had dismissed his appeal on procedural grounds, specifically non-compliance with the e-filing requirement. The original assessment was made ex parte under section 144 of the Income Tax Act, determining a total income significantly higher than declared by the assessee. The Tribunal found that despite the procedural requirement for e-filing, the physical filing of the appeal was timely and should have been accepted, especially given the assessee's circumstances. The Tribunal's decision emphasizes the need for procedural fairness and the right to a hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124099 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 26-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.114/PUN/2023 नधा रण वष / Assessment Year : 2008-09 Deepak Shriniwas Mantri, Shriniwas Nagar, Nanded Ausa Ring Road, Latur – 413 512, Maharashtra PAN : ABIPM0803A Vs. ITO, Ward-1, Latur Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 26-09-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2008-09. 2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.20,35,910/- as against Rs.1,41,200/- declared by the assessee. The appeal preferred by the assessee was dismissed by the ld. CIT(A) on the ground that the appeal was filed physically and not e-filed. However, it was admitted by him that the appeal physically filed was Assessee by Shri M.K. Kulkarni & Ms. J.R. Chandekar Revenue by Shri Akhilesh Srivastava Date of hearing 28-02-2023 Date of pronouncement 28-02-2023 ITA No. 114/PUN/2023 Deepak Shriniwas Mantri 2 on time, namely, it was filed on 07-04-2016 against the order passed u/s.143(3) r.w.s.147 on 30-03-2016. It shows that the appeal in physical form was filed well within the time permissible for filing the appeals before the first appellate authority. Though the requirement of e-filing of appeals exists but because of certain procedural aspects and the assessee coming from a rural background, was unaware of the e-filing procedure. Under these circumstances, I am satisfied that the ends of justice would meet adequately if the impugned order is set- aside and the matter is remitted to the file of the ld. CIT(A). I order accordingly and direct the ld. CIT(A) to dispose the appeal on merits afresh after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence to support his point of view. 3. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28 th February, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 28 th February, 2023 Satish ITA No. 114/PUN/2023 Deepak Shriniwas Mantri 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr. CIT concerned 4. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 28-02-2023 Sr.PS 2. Draft placed before author 28-02-2023 Sr.PS 3. Draft proposed & placed before the second member -- JM 4. Draft discussed/approved by Second Member. -- JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *