Rohan Kapur , Kolkata V. ITO, Ward - 32(4), Kolkata , Kolkata

ITA 1913/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8486 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AARINDAM BHATTACHARJEE
• Assessee Lawyers: SHHI SUBASH AGARWAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1913/KOL/2018 ASSESSMENT YEAR:2014-15 ROHAN KAPUR C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON,1, GIBSON LANE, SUITE-213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.ATGPK 0692 K ] / V/S . INCOME TAX OFFICER, WARD-32(4), AAYAKAR BHAWAN POORVA, ROOM NO.711, 110, SHANTIPALLY, E.M. BYEPASS, KOLKATA- 107 /APPELLANT .. /RESPONDENT ITA NO.1914/KOL/2018 ASSESSMENT YEAR:2009-10 RIDHI VERMA C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON,1, GIBSON LANE, SUITE-213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.ALGPK 2494 M ] / V/S . INCOME TAX OFFICER, WARD-32(4), AAYAKAR BHAWAN POORVA, ROOM NO.711, 110, SHANTIPALLY, E.M. BYEPASS, KOLKATA- 107 /APPELLANT .. /RESPONDENT ITA NO.1915/KOL/2018 ASSESSMENT YEAR:2014-15 ASHA KAPUR C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON,1, GIBSON LANE, SUITE-213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.ATGPK 0692 K ] / V/S . INCOME TAX OFFICER, WARD-32(3), AAYAKAR BHAWAN POORVA, ROOM NO.711, 110, SHANTIPALLY, E.M. BYEPASS, KOLKATA- 107 /APPELLANT .. /RESPONDENT ITA NO.1913-1915/KOL/2018 A.YS. 2014-14 & 09-10 ROHAN KPUR, RIDHI VERMA & ASHA KAPUR VS. ITO WD-32( 3/4), KOL. PAGE 2 /BY ASSESSEE SHRI SUBASH AGARWAL, ADVOCATE /BY REVENUE SHRI ARINDAM BHTTACHARYA, ADDL. CIT-DR /DATE OF HEARING 01-01-2019 /DATE OF PRONOUNCEMENT 04-01-2019 /O R D E R THESE THREE ASSESSEES APPEAL(S) FOR ASSESSMENT Y EAR 2014-15 IN FIRST AND LAST CASES AND ASSESSMENT YEAR 2009-10 IN SECOND ONE; AR ISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-9, KOLKATAS SEPARATE ORDERS; ALL DATED 20.06.2018 PASSED IN CASE NOS.291,290 & 289/CIT(A)-9/WD-32(4)/32(3)/2016 -17/KOL RESPECTIVELY INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD ALL THE ASSESSEES AS WELL AS THE LEARNED ADDL . CIT-DR REITERATING THEIR RESPECTIVE STANDS AGAINST AND IN SUPPORT OF BOTH TH E LOWER AUTHORITIES ACTION. CASE FILES PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S IDENT ICAL LOWER APPELLATE DISCUSSION FORMING SUBJECT-MATTER OF CHALLENGE IN ALL THESE TH REE CASES READS AS UNDER:- 3. ' / DECISION RULE 45 OF THE INCOME TAX RULES, 1962, MANDATES COM PULSORY E-FILING OF APPEALS BEFORE COMMISSIONER OF INCOME TAX (APPEALS) WITH EFFECT FROM 01/03/2016 IN RESPECT OF PERSONS WHO ARE REQUIRED T O FURNISH RETURN OF INCOME ELECTRONICALLY. VIDE CIRCULAR NO.20/2016 DATED 26/0 5/20116 ISSUED VIDE F.NO.279/MISC/M-54/2016/ITJ, THE TIME LIMIT FOR COM PULSORILY E-FLING OF APPEALS WAS EXTENDED TILL 15/06/2016, BEYOND WHICH THE APPEALS BEFORE COMMISSIONER OF INCOME TAX (APPEALS) ARE TO BE FILE D MANDATORILY BY E-FILING MODE IN RESPECT OF PERSONS WHO ARE REQUIRED TO FURN ISH RETURN OF INCOME ELECTRONICALLY. IT IS SEEN THAT APPELLANT HAS NOT F ILED APPEAL ELECTRONICALLY AND HAS ONLY FILED IT MANUALLY. THE APPEAL FILED IS THU S NON-EST AND CANNOT BE ACTED UPON AND IS THEREFORE TREATED AS DISMISSED. 3. IT IS THEREFORE CLEAR THAT THE CIT(A)S SOLE REA SON FOR NOT ENTERTAINING ALL THE LOWER APPEALS IS THAT THEY HAD NOT FILED THEIR RESP ECTIVE CASES ELECTRONICALLY BUT ONLY MANUALLY. LEARNED ADDL. CIT-DR FAILS TO DISPUTE THI S CLINCHING POSITION. MR. AGARWAL HAS PLACED BEFORE ME THE ASSESSEES RESPECTIVE ACKN OWLEDGEMENT FORMS; ALL DATED ITA NO.1913-1915/KOL/2018 A.YS. 2014-14 & 09-10 ROHAN KPUR, RIDHI VERMA & ASHA KAPUR VS. ITO WD-32( 3/4), KOL. PAGE 3 28.02.2017 IN FORMER TWO CASES AND 18.02.2017 IN LA ST ONE AS WELL E-FILING ACKNOWLEDGEMENT PARTICULARS. COUPLED WITH THIS, IT TRANSPIRES THAT THIS WAS THE FIRST YEAR WHEN PROVISION FOR FILING THE APPEAL IN BOTH E LECTRONICALLY AND MANUALLY BEFORE CIT(A) WAS PRESCRIBED. I TAKE INTO ACCOUNT ALL THE PECULIAR FACTS TO CONCLUDE THAT THESE THREE ASSESSEES DESERVE ADJUDICATION OF THEIR LOWER APPEALS ON MERITS. I THEREFORE RESTORE THESE THREE CASES BACK TO CIT(A) FOR APPROP RIATE ADJUDICATION AS PER LAW AFTER ADEQUATE OPPORTUNITY OF HEARING. 4. THESE THREE ASSESSEES APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 04/01/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS # - 04/01/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-ROHAN KAPUR/RIDHI VERMA/ASHA KAPUR, C/O S UBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE-213, 2 ND FL. KOLKATA-69 2. /REVENUE-ITO WARD-32(4)/32(3), AAYAKAR BHAWAN POORV A, ROOM NO.711, 110, SHANTIPALLY, E.M. BYEPASS, KOLKATA-107 3. & ( / CONCERNED CIT 4. ( - / CIT (A) 5. ) ''& , & / DR, ITAT, KOLKATA 6. - / GUARD FILE. BY ORDER/ , /TRUE COPY/ / &,