Vaideeka Samajan Trust, Ahmedabad V. The ITO, Ward-2, Ahmedabad

ITA 2190/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7991 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 2190/AHD/2017 VAIDEEKA SAMAJAN TRUST VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 2190/AHD/2017 ASSESSMENT YEAR: 2013-14 VAIDEEKA SAMAJAN TRUST ..................A PPELLANT A/9, INDRAPRASTHA APARTMENT, OPP. JUDGES BUNGALOW, VASTRAPUR, AHMEDABAD-380015 [PAN : AAATV 1544 Q] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-2, AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 26.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES LEARNED CIT(A)-9, AHMEDABADS ORDER DATED 15 TH MAY, 2017 SUMMARILY DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN T IME. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IT PRIMA FACIE APPEARS FROM THE RECORD THAT THERE IS N O DISPUTE THAT THE APPEAL WAS FILED BEFORE THE CIT(A) ON 19.04.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E- FILE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 WHE N THE PERMISSIBLE TIME LIMIT HAD ALREADY EXPIRED. LEARNED CIT(A) DECLINED TO CONDON E THE DELAY AND DISMISSED THE APPEAL SUMMARILY. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE DEEM IT FIT AND P ROPER THAT THE MATTER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDI CATION ON MERITS, AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE BONAFIDES OF DELAY IN FILIN G E-APPEAL. IN THIS VIEW OF THE MATTER, IT IS PERTINENT TO OBSERVE THAT THE MECHANI SM OF E-FILING DOES NOT HAVE THE SANCTION OF THE STATUTE, AND THAT, IN ANY EVENT, PR ESCRIPTION OF INCOME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME-TAX ACT, NEED NOT BE ADJUDICATED UPON. THE MATTER, THEREFORE, STANDS RESTORED TO THE FILE OF THE CIT(A) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER GIVING A REA SONABLE OPPORTUNITY OF HEARING TO ITA NO. 2190/AHD/2017 VAIDEEKA SAMAJAN TRUST VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACC ORDANCE WITH THE LAW. WE ORDER SO. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 26 TH JUNE, 2018. SD/- SD/- MS. MADHUMITA ROY P RAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 26 TH DAY OF JUNE, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER..26.06.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 26.06.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 26.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ..... 26.06.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 29.06.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......