Gupta Arvind Lakhanlal, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-5(1)(5), Ahmedabad

ITA 141/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8232 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GUPTA ARVIND LAKHANLAL

Judgement Text

, ,LK ,LK,LK ,LK- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD OLHE VGEN] OLHE VGEN] OLHE VGEN] OLHE VGEN] YS[KK LNL; YS[KK LNL; YS[KK LNL; YS[KK LNL; , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ I.T.A. NO.141/AHD/2017 ( / ASSESSMENT YEAR : 2012-13) GUPTA ARVIND LAKHANLAL, B3, TAPAN TENAMENT, GULAB TOWER RD, THALTEJ, AHMEDABAD 380 054 / VS. DCIT, CIRCLE 5(1)(5), AHMEDABAD. ./ ./ PAN/GIR NO. : AEQPG 4793 L ( / APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY : SHRI GUPTA ARVIND LAKHANLAL !' $ # / RESPONDENT BY : SHRI SAURABH SINGH, SR.D.R. % &' $ () / DATE OF HEARING 30/05/2018 *+,- $ () / DATE OF PRONOUNCEMENT 31/05/2018 . / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-5, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)- 5/ITO.WD.5(1)(5)/387/2015-16 DATED 23/11/2016 ARISI NG IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) R.W.S. 147 O F THE INCOME TAX ITA NO.141/AHD/2017 GUPTA ARVIND LAKHANLAL VS. DCIT ASST.YEAR 2012-13 - 2 - ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') D ATED 24/02/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2012-13. 2. AT THE OUTSET, IT WAS OBSERVED THAT THE LD. CIT( A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE APPEAL WAS NOT MAINTAINABLE AS IT WAS FILED AFTER THE DUE DATE AS SPECIFIED UNDER THE PROVISION OF LAW. HOWEVER, THE LD. AR BEFORE US PRA YED TO REMIT THE ISSUE TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICAT ION ON MERITS IN VIEW OF THE ORDER OF THIS TRIBUNAL IN THE CASE OF LAXMANBHA I JIVRAJBHAI PATEL VS. DCIT IN ITA NO.2720/AHD/2016, WHEREIN, IT WAS HELD AS UNDER: 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE M ATTER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDI CATION ON MERITS, AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE BONAFIDES OF DELAY IN FILING E- APPEAL. IN THIS VIEW OF THE MATTER, LEARNED COUNSEL 'S ARGUMENTS POINTING OUT THAT THE MECHANISM OF E-FILING DOES NOT HAVE TH E SANCTION OF THE STATUTE, AND THAT, IN ANY EVENT, PRESCRIPTION OF IN COME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME-TAX ACT, NEED NO T BE ADJUDICATED UPON. THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER GIVING A REA SONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH THE LAW. WE ORDER SO. 3. ON THE OTHER HAND, LD. DR HAS NO OBJECTION IF TH E ISSUE IS REMITTED BACK TO THE FILE OF THE AO FOR FRESH ADJUDICATION I N ACCORDANCE WITH THE PROVISION OF LAW. THE FACTS OF THE CASE ON HAND ARE EXACTLY IDENTICAL TO THE CASE OF LAXMANBHAI JIVRAJBHAI PATEL (SUPRA) , THUS IN VIEW OF ABOVE, WE RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FO R FRESH ADJUDICATION ON ITA NO.141/AHD/2017 GUPTA ARVIND LAKHANLAL VS. DCIT ASST.YEAR 2012-13 - 3 - MERITS IN ACCORDANCE TO THE PROVISIONS OF LAW. THUS , THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 31/05/2018 SD/- SD/- JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO JKTIKY ;KNO OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (RAJPAL YADAV) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 31/05/2018 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. /01( % 2( / CONCERNED CIT 4. % 2( ( ) / THE CIT(A)-5, AHMEDABAD. 5. 567 !(&01 , ) 01- , 8 / / DR, ITAT, AHMEDABAD 6. 79 :' / GUARD FILE. % & / BY ORDER, ' 5( !( //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD