M/s. Ranchhoddas Zinabhai Dholakiya, Shihor V. The ACIT, Circle-2, Bhavnagar

ITA 1919/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8388 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1919/AHD/2017 ( / ASSESSMENT YEAR : 2013-14) M/S.RANCHHODDAS ZINABHAI DHOLAKIYA NIRANJAN DHOLAKIYA MARG BHAVNAGAR ROAD, SIHOR-364240 / VS. THE ACIT CIRCLE-2 BHAVNAGAR # ./ ./ PAN/GIR NO. : AACFR 5136 L ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : NONE '#& )( / RESPONDENT BY : SHRI SAURABH SINGH, SR.DR *+ ), / DATE OF HEARING 16/04/2018 -./0 ), / DATE OF PRONOUNCEMENT 17/ 04 /2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-6, AHMEDABAD [CIT(A) IN SHORT] DATED 27/06/2017 ARISING IN THE ASSESSMENT ORDER DATED 23/03/2016 PASSED UN DER S.143(3) ITA NO.1919/AHD /2017 M/S. RANCHHODDAS ZINABHAI DHOLAKIYA VS. ACIT ASST.YEAR 2013-14 - 2 - OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS 'THE ACT') RELEVANT TO ASSESSMENT YEAR (AY) 2012-13. 2. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFORE IT AS DE FECTIVE AND NON- MAINTAINABLE AND THUS REFUSED TO ADJUDICATE THE APP EAL 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 THAT I T WAS INCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRONICALLY TO PURSU E REMEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT TH E CASE OF THE ASSESSEE IS COVERED BY PROVISIONS OF SECTION 249 R.W.RULE 45 OF I.T.RULES, 1962 WHICH LAYS DOWN THAT EVERY APPEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER. TH E CIT(A) ACCORDINGLY FOUND THAT THE PAPER APPEAL SO FILED BY THE ASSESSE E IS DEFECTIVE APPEAL AND FOR NON-MAINTAINABLE FOR ADJUDICATION OF APPEAL . THE CIT(A) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS DEFECTIVE AND NON- MAINTAINABLE. ITA NO.1919/AHD /2017 M/S. RANCHHODDAS ZINABHAI DHOLAKIYA VS. ACIT ASST.YEAR 2013-14 - 3 - 4. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE APPEAL MANUALLY WHICH WAS RECEIPTED BY THE OFFICE OF THE C IT(A) ON 25/04/2016. WE ALSO TAKE NOTE OF THE FACT THAT ASS ESSEE HAD REQUESTED THE CIT(A) TO ALLOW IT TO FILE APPEAL ELECTRONICALLY WI TH A REQUEST FOR CONDONATION OF DELAY. IN THESE CIRCUMSTANCES AND H AVING REGARD TO THE FACT THAT E-FILING WAS INTRODUCED ABOUT THAT TIME I N THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BREACH COM MITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL NATURE. WE ARE TH US OF THE CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN THE CIRCUMST ANCES. THEREFORE, WE CONSIDER IT APPROPRIATE TO GRANT OPPORTUNITY TO ASS ESSEE TO ENABLE IT TO FILE APPEAL ELECTRONICALLY BEFORE THE CIT(A) IN ACC ORDANCE WITH LAW. WE THUS DIRECT THE CIT(A) TO ADMIT THE APPEAL 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 SERV ICE OF THIS ORDER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELA Y IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STANDS CONDONED. ITA NO.1919/AHD /2017 M/S. RANCHHODDAS ZINABHAI DHOLAKIYA VS. ACIT ASST.YEAR 2013-14 - 4 - 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 17/ 04 /2018 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 17/ 04 /2018 4..*,.*../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-6, AHMEDABAD 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.4.18(DICTATION-PAD 6-PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.4.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.17.4.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.4.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER