Mahendra S. Shah, HUF, Ahmedabad V. ITO, Ward-5(3)(1), Ahmedabad

ITA 143/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8172 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.143/AHD/2018 ( / ASSESSMENT YEAR : 2008-09) MAHENDRA S. SHAH HUF 104, DEVASHISH APARTMENTS, PRITAMNAGAR AKHADA, PALDI, AHMEDABAD 380 007. / VS. ITO, WARD 5(3)(1), NARAYAN CHAMBER, AHMEDABAD 380 009 ./ ./ PAN/GIR NO. : AADHS 1121 H ( / APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY : SHRI BHARAT SHAH, A.R. !' $ # / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. % &' $ () / DATE OF HEARING 22/05/2018 *+,- $ () / DATE OF PRONOUNCEMENT 29/05/2018 . / 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(3)(1)/379/2016-17/ CIT(A)-5/ITO.WD.5(3)( 1)/02/2016-17 DATED 20/10/2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 07/03/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2008-09. ITA NO.143/AHD/2018 MAHENDRA S. SHAH HUF VS. ITO ASST.YEAR 2008-09 - 2 - 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 MERITS IN ACCORDANCE TO THE PROVISIONS OF LAW. THUS , THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSE. ITA NO.143/AHD/2018 MAHENDRA S. SHAH HUF VS. ITO ASST.YEAR 2008-09 - 3 - 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/05/2018 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 29/05/2018 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 1. DATE OF DICTATION 23/05/2018 (DICTATION-PAD 1 PA GES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24/05/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 28/05/2018 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER