SHRI ASHOK BOKADIA , MUMBAI V. LATIKA REDKAR, ITO - 19(1)(2), MUMBAI

ITA 1976/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3753 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI
• Keywords: Opportunity of being heard
• Section: 13; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO S . 1975 & 1976/ MUM/2020 (A.Y S : 2010 - 11 & 2012 - 13 ) SHRI ASHOK BOKADIA 3 RD FLOOR, NATWAR HOUSE 104, ARDESHI DADI ROAD MUMBAI - 400004 PAN: AABPB4013F V. INCOME TAX OFFICER 19(1)(2 ) MATRU MANDIR, TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SANJAY J. SETHI DATE OF HEARING : 29.09.2021 DATE OF PRONOUNCEMENT : 05 .10.2021 O R D E R PER C. N. PRASAD (JM) 1. THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST DIFFERENT ORDERS OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) 30 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 13.12.2018 FOR THE ASSESSMENT YEAR S 2010 - 11 AND 2012 - 13 . 2 ITA NOS. 1975 & 1976/MUM/2020 (A.YS: 2010 - 11 & 2012 - 13) SHRI ASHOK BOKADIA 2. ASSESSEE HAS RAISED HIS GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL S ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL S IN ELECTRONIC FORM BUT FILED MANUALLY. 3. INSPITE OF ISSUE OF NOTICE NONE APPEARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT WAS SOUGHT. THEREFORE, I PROCEED TO DISPOSE OF TH ESE APPEAL S ON HEARING LD. DR ON MERITS. 4. LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 5. HEARD LD. DR , PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS NOTICED THAT AN I D ENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS V. ITO IN ITA.NO. 7134/MUM/2017 [64 ITR (TRIB.) 0704] AND THE TRIBUNAL HELD THAT NON - FILING OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PROCEDURA L DEFECT WHICH CAN BE CURED AND THE TRIBUNAL RESTORED THE APPEAL BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE APPEAL IN ELECTRONIC FORM WITHIN TEN DAYS ON RECEIPT OF ORDER. SIMILAR VIEW HAS BEEN TAKEN BY THE COORDINATE BENCH IN THE VARIOUS DECISION S . FOLLOWING THE ABOVE DECISIONS, THESE APPEAL S ARE RESTORED TO THE FILE OF THE LD.CIT(A) AND ASSESSEE IS DIRECTED TO E - FILE THE AFORESAID APPEALS 3 ITA NOS. 1975 & 1976/MUM/2020 (A.YS: 2010 - 11 & 2012 - 13) SHRI ASHOK BOKADIA WITHIN A PERIOD OF FIFTEEN (15) DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, CONSEQUENT TO WHICH DELAY IN E - FILING SHALL STAND CONDONED AND THE LD.CIT(A) SHALL DISPOSE OFF THE APPEALS ON MERITS. NEEDLES S TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 05 .10.2021 AS PER RULE 34(4) OF ITAT RULES BY PLACING THE PRONOUNCEM ENT LIST IN THE NOTICE BOARD. SD/ - (C.N. PRASAD ) JUDICIAL MEMBER MUMBAI / DATED 05 / 10/2021 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM