Serwel Electronics Limites , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-3(1), Hyderabad

ITA 1646/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0145 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: T CHAITANYA KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1646/HYD/2018 ASSESSMENT YEAR: 2013-14 SERWEL ELECTRONICS LIMITED, HYDERABAD [PAN: AAECS3499J] VS DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI T.CHAITANYA KUMAR, AR FOR REVENUE : SHRI Y.V.S.T.SAI, CIT-DR DATE OF HEARING : 18-02-2021 DATE OF PRONOUNCEMENT : 15-03-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2013-14 ARISES FROM TH E CIT(A)-3, HYDERABADS ORDER DATED 19-03-2018 PASSED IN APPEAL NO.0181 / DCIT-3(1) / HYD / CIT(A)-3 /2016-1 7 IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 [ IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLA TE ORDER HAS REJECTED THE ASSESSEES APPEAL IN LIMINE SINCE FILED AGAINST THE ASSESSMENT ORDER ON 06-05-2016 FILED IN PH YSICAL FORM THAN TAKING RECOURSE TO E-FILING MODE. IT EMERGES IN THIS ITA NO. 1646/HYD/2018 :- 2 -: BACKDROP THAT THE CIT(A) HAS NOT ADJUDICATED UPON VARIO US ISSUE RAISED ON MERITS. 3. THE REVENUES VEHEMENT CONTENTION DURING THE COURSE OF HEARING IS THAT THE CIT(A) HAS RIGHTLY DISMISSED THE ASS ESSEES LOWER APPEAL IN LIMINE ON ACCOUNT OF VIOLATION OF THE E-FILING MODE PRESCRIBED AS PER CIRCULAR NO.20/2016 DT.26-05- 2016. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THA T NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO MAKE NOTE ITS FOREGOING DEFAULT. 4. BE THAT AS IT MAY, WE HOLD IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEE CANNOT BE HELD LIABLE PER SE MERELY FOR THE REASON THAT HE DID NOT E-FILE HIS LOWER APPEAL. WE THUS RESTORE THE ASSESSEES SUBSTANTIVE GROUNDS RAISE D IN THE INSTANT APPEAL BACK TO THE CIT(A) TO BE ADJUDICATED AF RESH AFFORDING FAIR OPPORTUNITY(IES) OF HEARING TO MAKE GO OD THE IMPUGNED DEFAULT. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 15-03-2021 TNMM ITA NO. 1646/HYD/2018 :- 3 -: COPY TO : 1.SERWEL ELECTRONICS LIMITED, C/O.SHRI T.CHAITANYA KUMAR, ADVOCATE, FLAT NO.102, GOURI APARTMENTS, URDU LANE, HIMAYATNAGAR, HYDERABAD. 2.THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3(1), HYDERABAD. 3.CIT(APPEALS)-3, HYDERABAD. 4.PR.CIT-3, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.