Appeal Details
Counselvise Citation
[2018] 126 COUNSELVISE.COM (IT) 5837 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-03-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
Not Allotted
Assessment Year
2013-2014
Appeal Filed On
18-01-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO. 145/AHD/2017 (ASSESSMENT YEAR : 2013-14) GUJARAT URBAN DEVELOPMENT CO. LTD., BLOCK NO. 6, 5 TH FLOOR, UDYOGBHAVAN, SECTOR -11, GANDHINAGAR 382011 APPELLANT VS. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR RESPONDE NT PAN: AABCG1330R / BY ASSESSEE : SHRI PARIN SHAH (ADV.), A.R. / BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 15.03.2018 /DATE OF PRONOUNCEMENT : 20.03.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE CIT(A), GANDHINAGARS ORDER DATED 14.12.2016, IN CA SE NO. CIT(A)/GNR/411/2015- 16, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX AC T, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A) HAS TREA TED ASSESSEES APPEAL FILED IN LOWER APPELLATE PROCEEDINGS TO BE NON-EST FOR THE F OLLOWING REASONS: ITA NO. 145/AHD/17 [GUJARAT URBAN DEVELOPMENT CO. L TD. VS. DCIT ] A.Y. 2013-14 - 2 - THIS IS AN APPEAL FILED AGAINST THE ORDER DATED 29 /01/2016 PASSED BY THE DCIT GNR, GANDHINAGAR. U/S.143(3) OF THE INCOME TAX ACT, 1961. IT IS NOTICED THAT IN THIS CASE APPEAL HAS BEEN FILED IN PAPER FORM IN FO RM NO. 35. ON 03/03/2016 SUBSEQUENTLY, THE APPELLANT E-FILED THE APPEAL VIDE ACKNOWLEDGEMENT NO. 432544551010S16 ON 01/09/2016 AND A COPY THEREOF AL ONG WITH FORM NO 35 WAS FILED IN THIS OFFICE. IN VIEW OF THE CIRCULAR NO. 2 0/2016 DATED 26/05/2016 OF CBDT, NEW DELHI, THE APPEAL FILED BY THE APPELLANT WAS FO UND NOT EVEN IN THE EXTENDED TIME, AND HENCE, THE APPEAL WAS FOUND NOT MAINTAINA BLE. 2. IT IS WORTH TO MENTION THAT VIDE NOTIFICATION NO . 11/2016 (F. NO.149/150/2015-TPL DATED 01/03/2016) OF THE CBDT, THERE WAS AMENDMENT IN THE RULE 45 OF I. T. RULES, 1962 AND ACCORDING TO T HE AMENDED RULES, THE APPEALS BEFORE THE CIT(A) HAS TO BE FILED ELECTRONICALLY IN THE NEW FORM NO. 35 DEVISED VIDE THE AFORESAID NOTIFICATION. DUE TO CERTAIN CON STRAINTS, SUBSEQUENTLY, THE CBDT VIDE ITS CIRCULAR NO. 20 / 2016 DATED 26/05/2016 HA S EXTENDED THE WINDOW FOR FILING E-APPEALS WHO COULD NOT SUCCESSFULLY E-FILE THEIR A PPEALS PREVIOUSLY AND HAD FILED PAPER APPEALS AND ACCORDING TO THE AFORESAID CIRCUL AR THE APPELLANT HAD TO FILE THE E-APPEAL IN ACCORDANCE WITH AMENDED RULE 45 BEFORE THE EXTENDED PERIOD I.E. 15/06/2016. HOWEVER, THE APPELLANT HAS NOT COMPLIED WITH THE NOTIFICATION OF THE BOARD DATED 01/03/2016 AND CIRCULAR NO. 20/2016 DAT ED 26/05/2016 REFERRED ABOVE, AS NO E-APPEAL HAS BEEN FILED ON OR BEFORE 1 5/06/2016, AND THEREFORE, PAPER APPEAL FILED IN THIS OFFICE ON 03/03/2016 IS FOUND NON - EST IN VIEW OF THE PROVISIONS OF LAW DISCUSSED ABOVE. IN OTHER WORDS, THE PAPER R ETURN FILED IS TREATED AS GOOD AS THAT NO SUCH APPEAL HAS BEEN FILED BY THE APPELLANT . THEREFORE, THE APPEAL IS DISMISSED AS FOUND NON - EST AND NOT ENTERTAINED. 3. SINCE, THE APPEAL IS FOUND NON-EST, THEREFORE, T HE GROUNDS TAKEN BY THE APPELLANT ARE NOT DECIDED ON MERITS. 4. IN THE RESULT, THE APPEAL IS DISMISSED. 3. IT THEREFORE EMERGES THAT CIT(A)S SOLE REASON I S THAT THE ASSESSEE HAS NOT FILED ITS APPEAL THROUGH ELECTRONIC MODE WITHIN THE TIME PRESCRIBED AS PER BOARDS CIRCULAR DATED 01.03.2016 (SUPRA). A CO-ORDINATE B ENCHS ORDER IN ITA NO.447/AHD/2017 VIDHYA PRACHAR MANDAL VS. ITO DECID ED ON 16.10.2017 RESTORES AN IDENTICAL ISSUE BACK TO THE CIT(A) AFTER CONDONA TION OF CORRESPONDING DELAY IN SAID LOWER APPELLATE PROCEEDINGS AS UNDER: 4. WE NOTE THAT THE ASSESSEE HAS DULY FILED THE AP PEAL MANUALLY WHICH WAS ALSO RECEIPTED BY THE OFFICE OF THE CIT(A). IT IS NOT ME NTIONED AS TO WHETHER ANY OPPORTUNITY WAS GRANTED TO THE ASSESSEE TO REPLACE THE AFORESAID APPEAL FILED PHYSICALLY WITH E-APPEAL. WE ALSO TAKE NOTE OF THE FACT THAT THE ASSESSEE IS A TRUST ENGAGED IN EDUCATIONAL AND CULTURAL WORK AND THEREF ORE CATERS TO SUBSERVE THE LARGER PUBLIC INTEREST. IT IS ALSO CLAIMED THAT PRO PER GUIDANCE WAS NOT AVAILABLE TO THE ASSESSEE FOR UPHOLDING APPEAL ELECTRONICALLY BE ING NEWLY INTRODUCED. IN THESE CIRCUMSTANCES AND HAVING REGARD TO THE FACT THAT AS SESSEE BEING A TRUST IS NOT ITA NO. 145/AHD/17 [GUJARAT URBAN DEVELOPMENT CO. L TD. VS. DCIT ] A.Y. 2013-14 - 3 - CONVERSANT WITH THE TECHNICAL FACTS COUPLED WITH TH E FACT THAT ELECTRONIC FILING OF THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY WAS INT RODUCED ABOUT THE TIME WHEN THE ASSESSEE FILED THE APPEAL MANUALLY, WE ARE OF THE C ONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN THE CIRCUMSTANCES. THEREFORE, WE C ONSIDER IT APPROPRIATE TO ENABLE THE ASSESSEE TO FILE APPEAL ELECTRONICALLY BEFORE T HE CIT(A) IN ACCORDANCE WITH LAW AND DIRECT THE CIT(A) TO ADMIT THE AFORESAID APPEAL FOR ITS DISPOSAL ON MERITS. THE ASSESSEE THEREFORE SHALL BE ENTITLED TO FILE THE AP PEAL ELECTRONICALLY AFRESH WITHIN 30 DAYS OF SERVICE OF THIS ORDER TO HER FOR ADJUDICATI ON ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED ME THOD STANDS CONDONED. 4. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DIS PUTE ALL THESE RECENT LEGAL DEVELOPMENTS. WE THEREFORE ACCEPT ASSESSEES SOLE SUBSTANTIVE GRIEVANCE FOR STATISTICAL PURPOSES AND DIRECT THE CIT(A) TO ADMIT THE LOWER APPEAL FOR ITS DISPOSAL ON MERITS AS PER LAW AFTER AFFORDING ADEQUATE OPPOR TUNITY OF HEARING TO THE ASSESSEE. 5. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 20 TH DAY OF MARCH, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 20/03/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0
