Smt. Hansaben Chunilal Benani, Ahmedabad V. DCIT, Circle-5(2), Ahmedabad

ITA 1605/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5644 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-03-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 29-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE HONBLE MR. JUSTICE P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 1605/AHD/2018 ( ASSESSMENT YEAR : 2013-14) SMT. HANSABEN CHUNILAL BENANI 10, AMBIENCE APARTMENT, JARMARWALA HOSPITAL, OPP. SBI SOCIETY, NAVYUG SOCIETY, AMBAWADI, AHMEDABAD - 380006 / VS. DCIT CIRCLE-5(2), 1 ST FLOOR, NARAYAN CHAMBERS, B/H. PATANG HOTEL, ASHRAM ROAD, AHMEDABAD - 380007 ./ ./ PAN/GIR NO. : ADNPP5108N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI DILEEP KUMAR, SR. DR DATE OF HEARING 23/09/2020 !'# / DATE OF PRONOUNCEMENT 01/10/2020 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS), AHMEDABAD-5 (CIT(A) IN SHORT), DATED 2 0.03.2018 ARISING IN THE ASSESSMENT ORDER DATED 31.03.2016 PA SSED BY THE ITA NO. 1605/AHD/18 [SMT. HANSABEN C. BENANI VS. DCIT] A.Y. 2013-14 - 2 - ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOM E TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-14. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS BUT ESS ENTIALLY CHALLENGES THE ACTION OF THE CIT(A) IN DISMISSING T HE APPEAL OF THE ASSESSEE AS NON-MAINTAINABLE AND THUS NON-EST . 3. NONE APPEARED FOR THE ASSESSEE. IT IS SEEN FRO M THE RECORD THAT THE ASSESSEE WAS DULY INFORMED ABOUT THE APPOI NTED DATE OF HEARING. CONSEQUENTLY, THE MATTER IS PROCEEDED EX-PARTE IN THE ABSENCE OF THE ASSESSEE. 4. AS PER RECORDS, THE APPEAL BEFORE THE TRIBUNAL H AS BEEN FILED BELATEDLY. THE DELAY OF 41 DAYS IS CONDONED ON DUE CONSIDERATION OF FACTS AND OWING TO SMALLNESS OF DELAY CAUSING NO PERCEPTIBLE PREJUDICE TO OTHER SIDE. 5. WITH THE ASSISTANCE OF THE LEARNED D.R. AND ON P ERUSAL OF THE ORDER OF THE CIT(A), WE NOTE THAT THE APPEAL BEFORE THE CIT(A) WAS FILED MANUALLY ON 18.04.2016. THE CIT(A) OBSERVED THAT RULE 45 OF INCOME TAX RULES, 1962 ENJOINS COMPULSORY E-FILING OF APPEAL WITH EFFECT FROM 01/03/2016 IN RESPECT OF PERSONS WHO AR E REQUIRED TO FURNISH RETURN OF INCOME ELECTRONICALLY. THE CIT(A ) ACCORDINGLY INVOKED THE PROVISIONS OF SECTION 249 R.W.RULE 45 O F IT RULES, 1962 AND HELD THAT APPEAL FILED MANUALLY IS NON-MAINTAIN ABLE FOR ADJUDICATION. 6. WE NOTE THAT THE ASSESSEE HAS DULY FILED THE APP EAL MANUALLY WHICH WAS RECEIPTED BY THE OFFICE OF THE CIT(A) ON 18.04.2016. IT IS QUITE POSSIBLE THAT PROPER GUIDANCE WAS NOT AVAI LABLE TO THE ASSESSEE FOR UPLOADING APPEAL ELECTRONICALLY BEING NEWLY ITA NO. 1605/AHD/18 [SMT. HANSABEN C. BENANI VS. DCIT] A.Y. 2013-14 - 3 - INTRODUCED. IN THESE CIRCUMSTANCES AND HAVING REGA RD TO THE FACT THAT ASSESSEE IS A TRADER NOT CONVERSANT WITH THE T ECHNICAL ASPECTS COUPLED WITH THE FACT THAT ELECTRONIC FILING OF APP EAL BEFORE THE FIRST APPELLATE AUTHORITY WAS INTRODUCED ABOUT THE TIME W HEN THE ASSESSEE FILED THE APPEAL MANUALLY, WE ARE OF THE CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN THE CIRCUMSTANCES. THEREFO RE, WE CONSIDER IT APPROPRIATE TO ENABLE THE ASSESSEE TO FILE APPEA L ELECTRONICALLY BEFORE THE CIT(A) IN ACCORDANCE WITH LAW AND DIRECT THE CIT(A) TO ADMIT THE AFORESAID APPEAL FOR ITS DISPOSAL ON MERI TS. THE ASSESSEE THEREFORE SHALL BE ENTITLED TO FILE THE APPEAL ELEC TRONICALLY AFRESH WITH 30 DAYS OF SERVICE OF THIS ORDER, IF NOT FILED SO FAR, FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELA Y IN FILING THE E- APPEAL AS PER THE PRESCRIBED METHOD STANDS CONDONED . 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . SD/- SD/- (JUSTICE P. P. BHATT) (PRADIP KUMAR KEDIA) PRESIDENT ACCOUNT ANT MEMBER AHMEDABAD: DATED 01/10/2020 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 01/10/2020