SHRI SANJAY MANOHAR VAZIRANI, MUMBAI V. ACIT -27(3), MUMBAI

ITA 1781/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3737 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Keywords: Opportunity of being heard
• Section: 201; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 1781/MUM/2020 (A.Y: 201 3 - 14) SHRI SANJAY MANOHAR VAZIRANI 301, SAFAL PRIDE SION TROMBAY ROAD DEONAR, MUMBAI - 400088 PAN: ACNPV7946D V. ACIT - 27 (3) TOWER NO. 6, 4 TH FLOOR VASHI RAILWAY STATION BUILDING COMPLEX VASHI, NAVI MUMBAI - 400703 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAVIKANT PATHAK DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 23.09.2021 DATE OF PRONOUNCEMENT : 01 .10 . 2021 O R D E R PER C. N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE L EARNED COMMISSIONER OF INCOME TAX (APPEALS) 22 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 19.02.2020 FOR THE ASSESSMENT YEAR 201 3 - 14. 2. ASSESSEE HAS RAISED HIS GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL IN ELECTRONIC FORM BUT FILED MANUALLY. 2 ITA NO. 1781/MUM/2020 (A.Y: 2013 - 14) SHRI SANJAY MANOHAR VAZIRANI 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT, APP EAL FILED BY THE ASSESSEE WAS REJECTED BY THE LD.CIT(A) FOR THE REASON THAT ASSESSEE HAS NOT FILED APPEAL IN THE ELECTRONIC FORM AND WAS FILED MANUALLY AND HENCE APPEAL IS NOT MAINTAINABLE. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT APPEAL WAS FILED MANU ALLY ON 29 .04.2016 WITHIN THE PRESCRIBED TIME, AND THEREFORE DISMISSAL OF APPEAL ON TECH NICAL GROUND IS NOT JUSTIFIED. LD. COUNSEL FURTHER SUBMITTED THAT IN FACT APPEAL IN ELECTRONIC FORM WAS ALSO FILED ON 06.07.2016 AND THE LD.CIT(A) NOTED THIS FACT . LD. COUNSEL SUBMITTED THAT NON - FILING OF APPEAL ELECTRONICALLY IS ONLY A TECHNICAL DEFECT AND THE APPEAL CANNOT BE INVALIDATED SINCE IT IS NOT FILED ELECTRONICALLY. RELIANCE WAS PLACED ON THE FOLLOWING DECISIONS IN SUPPORT OF HIS CONTENTION THAT THE APPEAL F ILED MANUALLY CANNOT BE TREATED AS INVALID SIMPLY BECAUSE IT WAS NOT FILED ELECTRONICALLY. (I) ALL INDIA FEDERATION OF TAX PRACTITIONERS V. INCOME TAX OFFICER IN ITA.NO. 7134/MUM/2017 [64 ITR (TRIB.) 0704]. (II) M/S. SUNJEWELS IN TERNATIONAL PRIVATE LIMITED V. DCIT IN ITA NO 3995/MUM/2018 DATED 20.08.2019 (III) MR. UMESH A MISHRA V. ITO IN IT A NO. 1936/MUM/2018 DATED 19.03.2019 (IV) M/S. UNIQUE PROPERTIES & SECURITIES PVT LTD V. DCIT IN ITA NO. 5475/MUM/2017 DATED 05.02.2018 (V) M/S. ASTERIX REINFORCED LTD. V. ITO IN ITA NO.426/M/2 018 DATED 16.05.2018 (VI) PRAGNA MANISH CHHEDA V. ITO IN ITA NO. 1631 /MUM/2018 DATED 28.03.2019 . 4. LD. DR SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 3 ITA NO. 1781/MUM/2020 (A.Y: 2013 - 14) SHRI SANJAY MANOHAR VAZIRANI 5. HEARD BOTH SIDES , PERUSED THE ORDERS OF THE AUTHORITIES BELOW AND THE CASE LAWS RELIED ON. IDENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS V. ITO IN ITA.NO. 7134/MUM/2017 AND THE TRIBUNAL HELD THAT NON - FILI NG OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PROCEDURAL DEFECT WHICH CAN BE CURED AND THE TRIBUNAL RESTORED MATTER BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL OF APPEAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE APPEAL IN ELECTRONIC FORM WITHIN TE N DAYS ON RECEIPT OF ORDER. SIMILAR VIEW HAS BEEN TAKEN BY THE COORDINATE BENCH IN THE DECISION S WHICH WERE RELIED ON BY THE ASSESSEE. RESPECTFULLY F OLLOWING THE ABOVE DECISIONS, I RESTORE THIS APPEAL TO THE FILE OF THE LD.CIT(A) AND SINCE ASSESSEE HAD E - FILE D ITS APPEAL ON 06.07.2016 THE LD.CIT(A) SHALL DISPOSE OFF THE SAID APPEAL ON MERITS. NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 01 .10.2021 AS PER RULE 34(4) OF ITAT RULES BY PLACING THE PRONOUNCEMENT LIST IN THE NOTICE BOARD. SD/ - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 01 / 10/2021 GIRIDHAR , S R. PS 4 ITA NO. 1781/MUM/2020 (A.Y: 2013 - 14) SHRI SANJAY MANOHAR VAZIRANI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM