Edula Bala Laxmi, Warangal V. Income Tax Officer, Ward-3, Warangal

ITA 1287/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4748 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 14-05-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: S RAMA RAO
• Keywords: Set aside
• Section: 143(3); 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 12 8 7 / HYD/ 201 8 (ASST. YEAR : 20 1 4 - 1 5 ) SMT. EDULA BALA LAXMI, 2 - 22, PEDDAPAHAD , JANAGAON, WARANGAL V S . ITO, WARD - 3, WARANGAL. P AN NO. ABIPE 9189 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO ADV. DEPARTMENT BY : SHRI NILANJAN DEY DR DATE OF HEARING : 14 / 05 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 5 /201 9 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , HYDERABAD , DATED 07 /0 3 /201 8 FOR THE ASSESSMENT YEAR 20 1 4 - 1 5 . 2. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF LIQUOR TRADE IN THE NAME AND STYLE OF M/S. A.P. WINE CENTRE , FILED E - RETURN OF INCOME ON 29/05/2015 ADMITTING TOTAL INCOME OF RS. 3,69,160/ - . THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY U/S. 143(1) AND AFTER DUE PROCEDURE, ASSESSMENT WAS 2 ITA NO. 1287 / HYD /201 8 ( SMT. EDULA BALA LAXMI ) COMPLETED U/S. 143(3) OF THE ACT ON 23/12/2016 BY MAKING CERTAIN ADDITIONS . 3 . ON BEING AGGRIEVED , ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD.CIT(A), WHO DISMISSED THE SAME IN LIMINI ON THE GROUND THAT THE ASSESSEE HAS TO FILE THE APPEAL ELECT RONICALLY WHICH IS MANDATORY . 4 . AGGRIEVED BY THE ORDER OF THE LD.CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THIS TRIBUNAL. 5. LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD.CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE ON TECHNICAL GROUND AND NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO SUBSTANTIATE HER CASE. 6 . PER CONTRA , LD. DEPARTMENTAL REPRESENTATIVE STRONGLY SUPPORTED THE ORDER PASSED BY THE LD.CIT(A). 7 . I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW . 8 . IN THIS CASE, LD.CIT(A) DISM ISSED THE APPEAL EXPARTE AND ALSO ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE APPEAL ELECTRONICALLY . IT IS SUBMITTED BEFORE ME THAT THE ASSESSEE IS UNEDUCATED PERSON, APPEAL PAPERS ARE GIVEN TO THE CONCERNED CA, THE CONCERNED CA HAS FILE D THE APPEAL IN A REGULAR PROCEDURE INSTEAD OF E - FILING . THEREFORE, ASSESSEE SHOULD BE GIVEN ONE MORE 3 ITA NO. 1287 / HYD /201 8 ( SMT. EDULA BALA LAXMI ) OPPORTUNITY TO FILE THE APPEAL IN PROPER FORMAT . I FIND THAT FIRST OF ALL, THE ASSESSEE HAS NOT APPEARED BEFORE THE LD.CIT(A) AND THE LD.CIT(A) DISMISSED THE APPEAL ON TECHNICAL GROUND I.E . APPEAL IS NOT FILED ELECTRONICALLY . IT IS A FACT THAT THE ASSESSEE HAS TO FILE THE APPEAL IN E - FORMAT , BUT THE ASSESSEES COUNSEL HAS FILED THE SAME IN A REGULAR PROCEDURE . IN THIS CONTEXT, THE HON'BLE JURISDICTIONAL HIGH COURT IN W.P.NO. 21099/2018 DATED 27/06/2018 HAS OBSERVED THAT FIRST RESPONDENT SHALL RETURN THE SUBJECT APPEAL TO THE PETITION COMPANY WITHIN ONE WEEK FROM THE DATE OF RECEIPT OF A COPY OF THIS ORDER AND THEREUPON, THE PETITIONER COMPANY SHALL E - FILE ITS APPEAL IN ACCORDANCE WITH THE DUE PROCEDURE WITHIN TWO WEEKS THEREAFTER. IN THE EVENT THE PETITIONER COMPANY FILES ITS APPEAL THROUGH E - FORMAT AS DIRECTED SUPRA , THE APPELLATE AUTHORITY SHALL CONSIDER THE SAID APPEAL ON ITS OWN MERITS WITHOUT ANY REFERENCE TO THE LIMITATION ASPECT AS IT IS AN ADMITTED FACT THAT THE SAID APPEAL WAS ORIGINALLY FILED WITHIN TIME . THE PETITION COMPANY IS AT LIBERTY TO RAISE ADDITIONAL GROUNDS IN THE SAID APPEAL AT THE TIME OF PERSONAL HEARING . THEREFORE, KEEPING IN VIEW OF THE ABOVE OBSERVATIONS MADE BY THE HON'BLE JURISDICTIONAL HIGH COURT , I SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) . IF THE ASSESSEE FILES THE APPEAL IN E - FORMAT WITHIN TWO WEEKS , THE LD.CIT(A) WITHOUT REFERENCE TO THE LIMITATION ASPECT, IS DIRECTED TO ADJUDICATE THE SAME ON MERITS IN ACCORDANCE 4 ITA NO. 1287 / HYD /201 8 ( SMT. EDULA BALA LAXMI ) WITH LAW . IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSE. 9 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON TH IS 17 TH DAY OF MAY , 201 9 . S D/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 17 TH MAY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - SMT. EDULA BALA LAXMI, 2 - 22, PEDDAPAHAD, JANAGAON, WARANGAL 2. THE REVENUE - ITO, WARD - 3, WARANGAL. 3. THE PR. CIT - 3, HYDERABAD. 4. THE CIT(A) - 3, HYDERABAD . 5. THE D.R . , HYDERABAD. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, HYDERABAD .