Kalpesh Kashiram Patel, Ahmedabad V. ITO, Ward-6(1)(2), Ahmedabad

ITA 1693/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9642 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 24-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1693/AHD/2018 ( ASSESSMENT YEAR : 2014-15) KALPESH KASHIRAM PATEL C/O TIRTH POLYMERS PVT. LTD., 401, SIGMA ESQUIERE, 4 TH FLOOR, KANKARIA LAKE BRTS BUS STOP, PUSHPAKUNJ, MANINAGAR, AHMEDABAD-8 / VS. INCOME TAX OFFICER WARD 6(1)(2), NARAYAN CHAMBERS, ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AIGPP8400P ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. R. MAKWANA, SR.D.R. DATE OF HEARING 23/12/2020 !'# / DATE OF PRONOUNCEMENT 04/01/2021 / 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)-6, AHMEDABAD, (CIT(A) IN SHORT), DATED 27.06.2017 ARISING IN THE ASSESSMENT ORDER DATED 15.12.2016 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOM E TAX ACT, 1961 (THE ACT) CONCERNING AY 2014-15. ITA NO.1693/AHD/18 [KALPESH KASHIRAM PATEL VS. ITO] A.Y. 2014-15 - 2 - 2. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFOR E IT AS DEFECTIVE AND NON-MAINTAINABLE AND THUS REFUSED TO ADJUDICATE THE APPEAL ON MERITS. 3. ON PERUSAL OF THE ORDER OF THE CIT(A), IT IS NO TICED THAT THE ASSESSEE HAD FILED PAPER APPEAL MANUALLY BEFORE CIT (A) INSTEAD OF FILING APPEAL ELECTRONICALLY AS AMENDED UNDER RULES 45 OF I.T. RULES 1962 W.E.F. 01/03/2016. THE CIT(A) THUS OBSERVED T HAT IT WAS INCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRON ICALLY TO PURSUE REMEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT THE CASE OF THE ASSESSEE IS COVERED BY PROVISIONS O F SECTION 249 R.W. RULE 45 OF I.T. RULES, 1962 WHICH LAYS DOWN THAT EV ERY APPEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFI ED IN THE PRESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND TH AT THE PAPER APPEAL SO FILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND NON- MAINTAINABLE FOR ADJUDICATION OF APPEAL. THE CIT(A ) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS DEFECTIVE A ND NON- MAINTAINABLE. 4. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE PAPER APPEAL WHICH WAS RECEIPTED BY THE OFFICE OF T HE CIT(A) ON 16/01/2017. IN THESE CIRCUMSTANCES AND HAVING REGA RD TO THE FACT THAT E-FILING WAS INTRODUCED ABOUT THAT TIME IN THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BRE ACH COMMITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL NATURE. WE AR E THUS OF THE CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN T HE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIA TE TO GRANT OPPORTUNITY TO ASSESSEE FOR DISPOSAL OF APPEAL IN A CCORDANCE WITH ITA NO.1693/AHD/18 [KALPESH KASHIRAM PATEL VS. ITO] A.Y. 2014-15 - 3 - LAW. WE THUS DIRECT THE CIT(A) TO ADMIT THE E-APPE AL FOR ITS DISPOSAL ON MERITS. 5. THE ASSESSEE THEREFORE SHALL BE ENTITLED TO FIL E THE APPEAL ELECTRONICALLY AFRESH (IF NOT FILED SO FAR) WITHIN 30 DAYS OF SERVICE OF THIS ORDER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STAN DS CONDONED. THE MATTER IS REMANDED BACK TO THE FILE OF CIT(A) FOR A DJUDICATION OF ISSUES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 04/01/2021 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 IN OPEN COURT ON 04/01/2021