SHRI SONI DASI , JAIPUR V. INCOME TAX OFFICER, WARD-7-2, JAIPUR

ITA 183/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3794 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACITOSDDR DHK
• Assessee Lawyers: S S SHEKHAWAT

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 183/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 SMT. SONIA DASI D/OSH SITARAM DAS, 115, KADAM DUNGRI, SARNA DUNGAR,JAIPUR CUKE VS. THE ITO WARD- 7 (2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AHRPD 9465 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.S. SHEKHAWAT, CA JKTLO DH VKSJ LS@ REVENUE BY: SHRI MANMOHAN KANDPAL, ACIT(OSD)-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30/10/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 31/10/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 14-11-2018 FOR THE ASSESSMENT YEAR 2014-15. 2.1 DURING THE COURSE OF HEARING, IT WAS THE CONTEN TION OF THE LD.AR OF THE ASSESSEE THAT LD. CIT(A) HAS PASSED THE EX-PART E ORDER WITHOUT GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NO.183/JP/2019 SMT. SONIA DASI VS ITO, WARD- 7(2), JA IPUR 2 2.2 I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAR EFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. I FOUND THAT T HE LD. CIT(A) HAD TREATED MANUAL FILED APPEAL AS UNREST AGAINST T HE PROVISION OF LAW AS ASSESSEE NEVER HAD TOTAL INCOME TO RS. 5.00 LACS O R MORE, HENCE IT WAS EXEMPTED FROM E-FILING. E-FILING OF APPEAL HAD MAND ATORY W.E.F. 01-03- 2016 AS PER THE INCOME TAX RULES 45(1). SMALL, ASSE SSEE WHO NEVER HAD TOTAL INCOME OF RS. 5.00 LACS OR MORE ARE NOT COMPU LSORILY LIABLE TO FILE APPEAL IN E-FILE MODE I.E. E-FILING OF APPEAL IS NO T MANDATORY FOR THE ASSESSEE WHO IS HAVING TOTAL INCOME OF LESS THAN RS . 5.00 LACS. 2.3 IN THE INSTANT CASE, THE ASSESSEE HAD FILED INC OME TAX RETURN DECLARING TOTAL INCOME OF RS. 1,84,660/-.THE ASSESS EE NEVER HAD TOTAL INCOME OF RS. 5.00 LACS OR MORE IN THIS WAY THERE BEING NO MANDATORY E FILING LIABILITY TO DISMISS THE APPEAL ON THIS GROUND IS NOT JUSTIFIED. HENCE, IT IS AGAINST THE LAW AND LIABLE TO BE QUASH ED. 2.4 SINCE THE LD. CIT(A) DISMISSED THE APPEAL OF TH E ASSESSEE MERELY ON THE PLEA THAT APPEAL WAS NOT FILED ELECTRONICALL Y. IN VIEW OF THE ABOVE OBSERVATION, I DO NOT FIND ANY MERIT IN THE LD. CIT (A)S ACTION. IN ALL FAIRNESS OF THE CASE, I RESTORE THE MATTER BACK TO THE LD. CIT(A) FOR DECIDING THE APPEAL OF THE ASSESSEE ON MERIT AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO ITA NO.183/JP/2019 SMT. SONIA DASI VS ITO, WARD- 7(2), JA IPUR 3 APPEAR BEFORE THE LD. CIT(A) WITHIN A PERIOD OF 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 31/10/20 19. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 /10/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SONIA DASI , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 7(2), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.183/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR