Prasad Multi Services Pvt. Ltd., Ahmedabad V. DCIT, Circle-3(1)(1), , Ahmedabad

ITA 1673/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6412 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 06-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER PRASAD MULTI SERVICES PVT. LTD. 306, ZODIAC SQAURE, S.G. HIGHWAY, OPP. GURUDWARA, AHMEDABAD PAN: AACCP0464A (APPELLANT) VS THE D CIT, CIRCLE - 3( 1 )(1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R . ASSESSEE BY: NONE DATE OF HEARING : 30 - 01 - 2 019 DATE OF PRONOUNCEMENT : 18 - 02 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2011 - 12 , ARI SES FROM ORDER OF THE CIT(A) - 9, AHMEDABAD DATED 11 - 05 - 2 017 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1673 / A HD/20 17 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 1673 /AHD/20 17 A.Y. 2011 - 12 PAGE NO PRASAD MULTI SERVICES PVT. LTD. VS. D CIT 2 2. THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF LD . CIT(A) IN DISMISSING THE APPEAL OF THE ASSESS EE FILED AGAINST THE ORDER U/S. 271(1)( C) . 3. THE FACT IN BRIEF IS THAT ASSESSE HAS FILED APPEAL BEFORE THE LD. CIT(A) AGAINST T H E ORDER PASSED BY THE ASSESSING OFFICER U/S. 271(1)(C) OF THE ACT FOR THE ASS ESSMENT YEAR 2011 - 12 IN PAPER FORM IN FORM NO. 35 ON 25 TH APRIL, 2016. 4. THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON EX - PARTE BASIS ON THE GROUND THAT ASSESSEE HAD NOT FILED THE APPEAL IN THE ELECTRONIC MODE AND REFERRED THE NOTIFICATIO N NO. 11/2016 F. NO. 149/150 / 2015 - TPL DATED 01 - 03 - 2016 OF THE CBDT . 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD CAREFULLY. THE ASSESSEE HAS FILED THE APPEAL BEFORE THE LD. CIT(A) AGAINST THE ORDER U/S. 271(1)(C) OF THE ACT PASSED BY THE ASSESSING OFFICER FOR THE YEAR UNDER CONSIDERATION. THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSE EX - PARTE BASIS O N THE GROUND THAT THE ASSESSEE HAS NOT FILED THE APPEAL IN THE ELECTRONIC MODE AND REFE R RE D THE NOTIFICATION 11/2016 F . NO. 149/150/2015 - TPL DATED 01 - 03 - 2016 OF THE CBDT. IN THIS CONNECTION, WE OBSERVED THAT THE ONLINE FILING OF APPEAL WAS NEWLY INTRODUCED DURING THE YEAR UNDER CONSIDERATION. THE ISSUING OF THE TWO CIRCULARS BY THE CBDT IMPLICIT CONSTRAINT AND ELUCIDATE THE HICCUP IN UPLOADING THE APPEAL IN THE SYSTEM ELECTRONICALLY. IN THE LIGHT OF THE ABOVE CIRCUMSTANCES AS PER OUR CONSIDERED OPINION THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL , I.T.A NO. 1673 /AHD/20 17 A.Y. 2011 - 12 PAGE NO PRASAD MULTI SERVICES PVT. LTD. VS. D CIT 3 THEREFORE , WE RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT (A) FOR DECIDING DE - NOVO ON MERIT AFTER AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 18 - 02 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 18 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,