Smt. Shashi Jain, New Delhi V. ACIT, New Delhi

ITA 1356/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8986 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAURABH JAIN
• Keywords: Deemed owner of house property; Period of limitation; Reasonable cause; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.1356/DEL/2017 ASSESSMENT YEAR: 2013-14 SMT. SHASHI JAIN, C-59, PREET VIHAR, VIKAS MARG, NEW DELHI. VS. ACIT, CIRCLE-59(1), NEW DELHI. TAN/PAN: ADDPJ9743P (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SAURABH JAIN, CA RESPONDENT BY: SHRI N.K. BANSAL, SR.D.R. DATE OF HEARING: 26 09 2019 DATE OF PRONOUNCEMENT: 26 09 2019 O R D E R PER AMIT SHUKLA, JM: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 30.12.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XIX, NEW DELHI FOR THE ASSESSMENT YEAR 2013-14. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED THAT CIT (A) HAS ERRED IN L AW IN DISALLOWING THE APPEAL OF ASSESSEE IN LIMINE BY TREATING AS NON-EST ON THE GROUND THAT SAME HAS BEEN FILED BEYO ND THE LIMITATION PERIOD AND HAS ALSO NOT PROVIDED ANY PAR TICULAR TO THE ASSESSEE. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED THE APPEAL MANUALLY BEFORE THE LD. CIT(A) AND LATER I.T.A. NO.1356/DEL/2017 2 ON IN VIEW OF THE CBDT GUIDELINES AND NOTIFICATION, THE ASSESSEE HAD E-FILED ONLINE. HOWEVER, THE LD. CIT ( A) HELD THAT SINCE THE E-FILING OF THE APPEAL BY THE ASSESSEE IS TIME BARRED, THEREFORE, APPEAL OF THE ASSESSEE HAS BEEN DISMISSE D IN LIMINE . 3. AFTER, CONSIDERING THE RIVAL SUBMISSIONS AND ON PERUSAL OF THE MATERIAL PLACED ON RECORD, WE FIND THAT ASSE SSEE HAS CHALLENGED THE ASSESSMENT ORDER DATED 10.02.2016 CHALLENGING THE ADDITION OF RS.18,87,913/- MADE U/S .10 ON ACCOUNT OF TAXABILITY OF LIFE INSURANCE POLICY; AND RS.6,30,000/- U/S.23 ON ACCOUNT OF DEEMED LET OUT O F HOUSE PROPERTY. THE ASSESSEE HAS PREFERRED AN APPEAL WITH IN THE PRESCRIBED STATUTORY LIMIT VIDE ACKNOWLEDGEMENT NO. AE061714, MANUALLY AND THE REASONS GIVEN BY THE LD. COUNSEL BEFORE US WAS THAT DUE TO TECHNICAL GLITCHES IN ONL INE PORTAL, THE APPEAL COULD NOT BE FILED IN TIME. THE CBDT VID E NOTIFICATION DATED 1 ST MARCH, 2016 SUBSTITUTED RULE 45 AND CONSIDERING THE HARDSHIP/TECHNICAL GLITCHES/DIFFICU LTIES, ISSUED CIRCULAR NO.20 OF 2016 DATED 20 TH MAY, 2016, EXTENDING THE PERIOD OF FILING OF APPEAL ELECTRONICALLY TILL 15 TH JUNE, 2016. THE RELEVANT CIRCULAR READS AS UNDER: IT HAS COME TO THE NOTICE OF THE BOARD THAT IN SOM E CASES THE TAXPAYERS WHO WERE REQUIRED TO E-FILE FORM 35, WERE UNABLE TO DO SO DUE TO LACK OF KNOWLEDGE ABOUT E-FILING PROCE DURE AND/ OR TECHNICAL ISSUES IN E-FILING. ALSO, THE EVC FUNC TIONALITY FOR VERIFICATION OF E-APPEALS WAS MADE OPERATIONAL FROM 12-5- 2016 FOR INDIVIDUALS AND FROM 19-5-2016 FOR OTHER P ERSONS. WORD LIMIT FOR FILING GROUNDS OF APPEAL AND MAPPING OF I.T.A. NO.1356/DEL/2017 3 JURISDICTION OF COMMISSIONER OF INCOME TAX (APPEALS ) WERE ALSO A CAUSE OF GRIEVANCE IN SOME CASES. 4. THEREAFTER, ASSESSEE HAD FILED THE APPEAL ELECT RONICALLY VIDE ACKNOWLEDGEMENT NO. 431937701010916 DATED 31 ST AUGUST, 2016. HOWEVER, THE LD. CIT (A) WITHOUT PROV IDING ANY OPPORTUNITY HAS PASSED THE ORDER DISMISSING THE APP EAL IN LIMINE ON THE GROUND THAT APPEAL HAS TO BE MANDATORILY FI LED ELECTRONICALLY. SINCE, ASSESSEE HAS FILED THE APPEA L MANUALLY IN TIME AND LATER ON HAS FILED ELECTRONICALLY ALSO, THEN LD. CIT (A) SHOULD HAVE CONSIDERED THE APPEAL ON MERITS AFT ER CONDONING THE DELAY AS THERE WAS A REASONABLE CAUSE . ACCORDINGLY, WE ARE REMANDING THE ISSUE RAISED BEFO RE US BACK TO THE FILE OF THE LD. CIT (A) TO DECIDE THE A PPEAL ON MERITS AFTER CONSIDERING THE APPEAL AND CONDONING T HE DELAY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2019. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 26 TH SEPTEMBER, 2019 PKK: