Valvoline Cummins Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2230/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2832 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 2230 /DEL/201 7 : ASSTT. YEAR : 2012 - 1 3 VALVOLINE CUMMINS PVT. LTD., 50/8, 1 ST FLOOR, JANPATH, TOLSTOY LANE, NEW DELHI - 110001 VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 26(1), NEW DELHI - 110002 (APPELLANT) (RESPONDENT) PAN NO. AA ACW0287A ASSESSEE BY : SH. ADITYA VOHRA, ADV. REVENUE BY : SH . N. K. BANSAL, SR. DR DATE OF HEAR ING: 28 . 08 .201 9 DATE OF PRONOUNCEMENT: 02 .09 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE L D. CIT(A) - 9 , NEW DELHI DATED 31.01.2017 . 2 . THE LD. CIT (A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE ON 05.04.2016 IN LIMINE ON THE GROUNDS THAT THE APPEAL WAS REQUIRED TO BE FILED IN ELECTRONIC FORM BY 15.06.2016 WHEREAS THE ASSESSEE HAS FILED APPEAL MANUALLY IN A PAPER FORM. SINCE, IT IS A MATTER OF TECHNICAL DEFAULT AND THE ASSESSEE HAS NOT BEEN PROVIDED ANY OPPORTUNITY BEFOR E DISMISSING THE APPEAL, THE MATTER IS BEING SEND BACK TO THE FILE OF THE LD. CIT (A) WITH DIRECTIONS TO THE ASSESSEE TO FILE APPEAL BEFORE THE LD. CIT (A) IN AN ELECTRONIC FORM ALONG WITH THE REASONS EXPLAINING FOR NOT FILING THE APPEAL IN ELECTRONIC FORM WHICH THE LD. CIT (A) ITA NO . 2230 /DEL /2017 VALVOLINE CUMMINS PVT. LTD. 2 SHALL TAKE ON RECORD AND ADJUDICATE ON MERITS AS PER THE PROVISIONS OF THE ACT . 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. (ORDER PRO N OUNC ED IN THE OPEN COURT ON 02 /0 9 /2019). SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02 /0 9 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR