Vinodkumar S Totla, Ahmedabad V. ITO, Ward-7(1)(4), Ahmedabad

ITA 1927/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7914 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: S N DIVATIA
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1927/AHD/2017 ( ASSESSMENT YEAR : 2011-12) VINODKUMAR S. TOTLA 201, PRATHMESH APARTMENT, NEAR CHAPANER SOCIETY, USHMANPURA, AHMEDABAD / VS. ITO, WARD-7(1)(4), NATURE VIEW BUILDING, OFF. ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AAVPT3335J ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. N. DIVATIA, A.R. / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. DATE OF HEARING 20/06/2018 !'# / DATE OF PRONOUNCEMENT 05/07/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-7, AHMEDAB AD (CIT(A) IN SHORT), DATED 31.05.2017 ARISING IN THE ASSESSMENT ORDER DATED 30.12.2013 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMEN T YEAR 2011-12. 2. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFORE IT AS DEFECTIVE AND NON- MAINTAINABLE AND THUS REFUSED TO ADJUDICATE THE APP EAL ON MERITS. ITA NO. 1927/AHD/17 [VINODKUMAR S. TOTLA VS. ITO] A.Y. 2011-12 - 2 - 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 T HAT IT WAS INCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRON ICALLY TO PURSUE REMEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT THE CASE OF THE ASSESSEE IS COVERED BY PROVISIONS OF SE CTION 249 R.W.RULE 45 OF I.T.RULES, 1962 WHICH LAYS DOWN THAT EVERY AP PEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND THAT THE PAPER APPEAL SO FILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND NON-MAINTAINABLE F OR ADJUDICATION OF APPEAL. THE CIT(A) ACCORDINGLY DISMISSED THE APPEA L OF THE ASSESSEE AS DEFECTIVE AND NON-MAINTAINABLE. 4. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE APPEAL MANUALLY WHICH WAS RECEIPTED BY THE OFFICE O F THE CIT(A) ON 23/08/2016. WE ALSO TAKE NOTE OF THE FACT THAT ASS ESSEE HAD REQUESTED THE CIT(A) TO ALLOW IT TO FILE APPEAL ELECTRONICALL Y WITH 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 POS SIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BREACH COMMITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL NATURE. WE ARE THUS OF THE CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN T HE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIATE TO GRANT OPPO RTUNITY TO ASSESSEE TO ENABLE IT TO FILE APPEAL ELECTRONICALLY BEFORE T HE CIT(A) IN ACCORDANCE 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 SERVICE OF ITA NO. 1927/AHD/17 [VINODKUMAR S. TOTLA VS. ITO] A.Y. 2011-12 - 3 - THIS ORDER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STAN DS CONDONED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 05/07/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 05/07 /2018