M/s. Everest Publicity Pvt.Ltd., Ahmedabad V. Dy.Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

ITA 188/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3375 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3); 201; 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. EVEREST PUBLICITY PVT. LTD. 404 - CRYSTAL ARCADE, NR. TELEPHONE EXCHANGE C.G. ROAD, NAVRANGPURA, AHMEDABAD - 380009 PAN: AACCE0905F (APPELLANT) VS THE D CIT, CIRCLE - 2( 1 )(1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: SHRI SANJAY R. SHAH. A.R. DATE OF HEARING : 11 - 04 - 2 019 DATE OF PRONOUNCEMENT : 24 - 04 - 2 019 / ORDER P ER : AMARJIT SI NGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2013 - 14 , ARI SES FROM ORDER OF THE CIT(A) - 2, AHMEDABAD DATED 08 - 11 - 2 017 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 188 / A HD/20 18 A SS ESSMENT YEAR 2013 - 14 I.T.A NO. 188 /AHD/20 18 A.Y. 2013 - 14 PAGE NO M/S. EVER EST PUBLICITY PVT. LTD. VS. D CIT 2 2. THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS AGAINST THE DECISION OF LD. CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT ASSESSEE HAS NOT FILED THE APPEAL ON ELECTRONIC MODE. 3. THE BRIEF FACT IS THAT RETURN OF INCOME DEC LARING INCOME OF RS. 52 , 16 , 333 / - WAS FILED ON 29 TH SEP, 2013. SUBSEQUENTLY , THE CASE WAS SELECTED UNDER SCRUTINY BY ISSUING OF NOTICE U/S. 143(2) OF TH E ACT ON 23 RD SEP, 2014. THE ASSESSING OFFICER HAS COMPLETED THE ASSESSMENT U/S. 143(3) OF THE AC T ON 22N D JAN, 2016 AND ASSESSED THE INCOME AT RS . 55 , 02 , 660/ - AFTER MAKING DISALLOWANCE OF RS. 2 , 86 , 327/ - U/S. 4 0(A) (IA) OF THE ACT. 4. AGGRIEVED ASSESSEE HAS FILED APPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON TH E GROUND THAT ASSESSEE HAS NOT FILED TH E APPEAL ON ELECTRONIC MODE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD CAREFULLY. THE CASE OF THE ASSESSEE WAS SUBJECT TO SCRUTINY ASSE SSMENT. THE ASSESSEE HAS FILED APPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS DIS MISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT ASSESSEE HAS NOT FILED THE APPEAL ELECTRONICALLY BY REFERRING THE NOTIFICATION NO. 11/2006 (F.NO. 149/150/2015 - TPL DATED 01/03/2016 OF THE CBDT. WE HAVE NOTICED THAT VIDE CIRCULAR NO. 20/2016 DATED 26/0 5/2011 OF CBDT, THE DATE OF FILING OF APPEAL BY ELECTRONIC MODE WAS EXTENDED UP TO 15/06/2016. T HE ASSESSEE HAD FILED THE APPEAL IN THE PAPER FORM IN FORM NO. 35 ON 22/04/2016. THE NON - F ILI NG APPEAL ON ELECTRONIC MODE WAS BECAUSE OF UNINTENDED TECH NICAL LAPSE. IN THIS CONNECTION, WE OBSERVED THAT THE ONLINE I.T.A NO. 188 /AHD/20 18 A.Y. 2013 - 14 PAGE NO M/S. EVER EST PUBLICITY PVT. LTD. VS. D CIT 3 FILING OF APPEAL WAS NEWLY INTRODUCED DURING THE YEAR UNDER CONSIDERATION BECAUSE OF WHICH THE ASSESSEE HAD FACED DIFFICULTY IN UPLOADING THE APPEAL ELECTRONICALLY IN THE SYSTEM. THE ISSUING O F CIRCULARS BY THE CBDT FOR EXTENDIN G THE DATE OF FILING THE APPEAL IMPLICIT CONSTRAINT AND ELUCIDATE THE HICCUP IN UPLOADING THE PRESCRIBED APPEAL IN THE SYSTEM ELECTRONICALLY. THE ABOVE STATED FACTS AND FINDINGS INDEED INDICATE THAT THERE WAS A BONA FID E REASONABLE CAUSE FOR NOT FILING THE APPEAL ELECTRONICALLY BY THE ASSESSEE, THEREFORE, AS PER OUR CONSIDERED OPINION THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE RESTORE THIS APPE AL TO THE FILE OF THE LD. CIT (A ) FOR ADJUDICATION ON MERIT AFTER AFFORDING ADEQUATE OPPORTUNITIES TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 24 - 04 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 24 /04 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO. 188 /AHD/20 18 A.Y. 2013 - 14 PAGE NO M/S. EVER EST PUBLICITY PVT. LTD. VS. D CIT 4 BY ORDER/ , / ,