Vyakti Vikas Kendra India, Ahmedabad V. DCIT (Exemption), Circle-1, Banglore

ITA 243/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8291 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUDIT NAGPAL HEARING CONCLUDED
• Assessee Lawyers: MEHUL PARIKH

Judgement Text

ITA NO.243/AHD/2018 ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO.243/AHD/2018 ASSESSMENT YEAR: 2008-09 VYAKTI VIKAS KENDRA INDIA, .....APPELLANT PLOT NO.272, SRI SRI GYAN MANDIR, BEHIND SHALIGRAM FLAT, OPP. MAYUR PANKH SOCIETY, SATELLITE, AHMEDABAD. [PAN : AAATV 1617 L] VS. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE 1, BANGALORE. ....RESPONDENT APPEARANCES BY MEHUL PARIKH, FOR THE APPELLANT MUDIT NAGPAL FOR THE RESPONDENT HEARING CONCLUDED ON: 21.03.2018 ORDER PRONOUNCED ON : 11.05.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES LEARNED CIT(A)S ORDER DATED 14.11.2017 SUMMARILY DISMISSING THE APPEAL OF THE A SSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN TIME. 2. THERE IS NO DISPUTE THAT THE APPEAL WAS FILED BE FORE THE LEARNED CIT(A) ON 27.04.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HO WEVER, E-FILE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 WHEN THE PERMISSIBL E TIME LIMIT HAD ALREADY EXPIRED. LEARNED CIT(A) DISMISSED THE APPEAL SUMMARILY. AGG RIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. WE DEEM IT FIT AND PROPER THAT THE MATT ER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION ON MERITS, AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE ITA NO.243/AHD/2018 ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 BONAFIDES OF DELAY IN FILING E-APPEAL. IT IS PERTI NENT TO OBSERVE THAT THE MECHANISM OF E- FILING DOES NOT HAVE THE SPECIFIC SANCTION OF THE S TATUTE, AND THAT, IN ANY EVENT, PRESCRIPTION OF INCOME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME-TAX ACT. BE THAT AS IT MAY, IT IS NOT REALLY NECESSARY TO AD JUDICATE ON THESE ASPECTS AS THE MATTER STANDS RESTORED TO THE FILE OF THE LEARNED CIT(A). THE MATTER STANDS RESTORED TO THE FILE OF THE LEARNED CIT(A) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER GIVING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH THE LAW. WE ORDER SO. 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 11TH MAY, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 11 TH MAY, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD