Sajid Ebrahim Dalal, Bharuch V. DCIT (International Taxation), Vadodara

ITA 1929/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5126 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 1929/AHD/2017 ( / ASSESSMENT YEAR : 2009-10) SAJID EBRAHIM DALAL AT & PO KANTHARIA TAL & DIST. BHARUCH / VS. THE DCIT ( INTERNATIONAL TAXATION ) 208, 2 ND FLOOR, AAYKAR BHAWAN RACE COURSE CIRCLE VADODARA-390 007 ./ ./ PAN/GIR NO. : AJFPD 7293 L ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. KINJAL SHAH, AR / RESPONDENT BY : SHRI VINOD TANWANI, SR.DR / DATE OF HEARING 11/01/2019 !'# / DATE OF PRONOUNCEMENT 01/02/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THIS APPEAL BY ASSESSEE RELATING TO THE ASSESSMEN T YEAR 2009- 10 DIRECTED AGAINST THE ORDER OF LEARNED COMMISSION ER OF INCOME TAX (APPEALS)-13, AHMEDABAD DATED 20.06.2017 WHICH IS ARISING OUT OF ORDER U/S 143(3) R.W.S. 147 OF THE ACT DATED 23.01.2015 FRAMED BY DCIT (INTERNATIONAL TAXATION), VADODARA A ND PENALTY ORDER U/S 271(1)(C) OF THE ACT DATED 31.03.2016. 2. THE ONLY GROUND RAISED BY THE ASSESSEE IS AGAINS T THE DISMISSAL OF THE APPEAL BY LD. CIT(A), ON THE GROUN D THAT APPEAL ITA.NO. 1929/AHD/2017 SAJID EBRAHIM DALAL VS. DCIT ASST.YEAR 2009-010 - 2 WAS FILED MANUALLY EVEN THOUGH IT WAS STATUTORILY R EQUIRED TO BE FILED ELECTRONICALLY. 3. WE HAVE PERUSED THE RECORD AND GONE THROUGH THE CONTENTIONS MADE BY THE LD. COUNSEL WHEREIN IT HAS BEEN SUBMITT ED THAT THE APPELLANT BEING A NON-RESIDENT WAS OUT OF INDIA MOS T OF THE TIME AND WAS NOT AWARE OF THE AMENDMENT WHICH CAME INTO EFFE CT FROM 01.03.2016. LD. COUNSEL FOR THE ASSESSEE REQUESTED BEFORE US FOR ONE MORE OPPORTUNITY TO FILE THE APPEAL ELECTRONICALLY BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. DR DID NOT OBJECT. 4. WE THEREFORE IN THE GIVEN FACTS AND CIRCUMSTANCE S OF THE CASE AND LOOKING TO THE GENUINE REASON MENTIONED BY THE LD. COUNSEL AS WELL AS IN THE INTEREST OF JUSTICE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE, TO FILE THE APPEAL ELECTRONICALLY AS REQU IRED UNDER THE PROVISIONS OF INCOME-TAX ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 01/02/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01/02/2019 &.., .(.. / T.C. NAIR, SR. PS ITA.NO. 1929/AHD/2017 SAJID EBRAHIM DALAL VS. DCIT ASST.YEAR 2009-010 - 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-13, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, / ITAT, AHMEDABAD 1. DATE OF DICTATION 12.1.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.1.2019 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.1.2.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1.2.19 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