SANJEEV GARG, BHOPAL V. ACIT, 3(1), Bhopal, Bhopal

ITA 127/Ind/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1488 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-06-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: A.K. RINWA
• Section: 143(3)

Judgement Text

Page 1 of 4 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 127/Ind/2024 Assessment Year : 2013-14 Shri Sanjeev Garg, P/o M/s Sanjeev Enterprises, Old Kabadkhana, Jumerati, Bhopal बनाम/ Vs. ACIT-3(1), Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AAWPG 4731 G Assessee by Shri A.K. Rinwa Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 24.06.2024 Date of Pronouncement 25.06.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 01.02.2024 passed by learned Addl./JCIT(Appeal)-2, Jaipur [“First appellate authority/FAA”], which in turn arises out of assessment-order dated 18.02.2016 passed by learned ACIT-3(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal. Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 Assessment year 2013-14 Page 2 of 4 2. Ld. AR for assessee drew our attention to the impugned order passed by FAA to show that the FAA has dismissed assessee’s first-appeal on the footing that the same was filed on 13.06.2016 whereas the assessment- order was passed by AO u/s 143(3) on 18.02.2016 and therefore the first- appeal was not filed within the time prescribed in section 249 of the Act which requires filing of appeal within 60 days. 3. Then, the Ld. AR filed a copy of Form No. 35 physically filed to the office of CIT(A), Bhopal by assessee on 28.03.2016, the same is scanned and re-produced here for an immediate reference: Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 Assessment year 2013-14 Page 3 of 4 Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 Assessment year 2013-14 Page 4 of 4 Referring to same, Ld. AR submitted that the first appeal was filed physically on 28.03.2016 which was within the time limit of 60 days prescribed in section 249. However, the assessee refiled same appeal electronically after 60 days. Therefore, the present appeal was physically filed in time on 28.03.2016 without any delay. In the circumstance, Ld. AR prays to restore the first-appeal to CIT(A) for adjudication on merits. 4. Ld. DR has fairly agreed to the submission and prayer of Ld. AR. 5. In view of above submissions of parties, the first-appeal is treated as filed in time and restored to the file of CIT(A) for a fresh adjudication on merit after hearing assessee. 6. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 25.06.2024 Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 25.06.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore