Vijay Kumar Bagaria , Kolkata V. ITO, Ward - 31(4) , Kolkata

ITA 2457/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7027 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K BANDOPADHYAY DR ITAT
• Assessee Lawyers: MANISH BAJARIA
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2457/KOL/2018 ASSESSMENT YEAR: 2014-15 VIJAY KUMAR BAGARIA..........APPELLANT 7A, ANAND BANERJEE LANE 2 ND FLOOR KOLKATA 700 020 [PAN : ADZPB 7763 R] INCOME TAX OFFICER, WARD-31(4), KOLKATA...............................................................RESPONDENT APPEARANCES BY: SHRI MANISH BAJARIA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI A.K. BANDOPADHYAY, DR (ITAT), APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 25 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 26 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 09, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 13/08/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER PERUSING THE ORDER OF THE LD. CIT(A), WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT RULE 45 OF THE INCOME TAX RULES, 1962 (HEREINAFTER THE RULES), MANDATES COMPULSORY E-FILING OF THE APPEAL BEFORE THE LD. CIT(A) W.E.F. 01/03/2016 , IN RESPECT OF PERSONS WHO ARE REQUIRED TO FURNISH RETURN OF INCOME ELECTRONICALLY. AS THE ASSESSEE DID NOT FOLLOW THIS RULE AND AS THE LD. COUNSEL FOR THE ASSESSEE DID NOT PROVIDE PROPER EXPLANATION, THE APPEAL OF THE ASSESSEE WAS DISMISSED AS NON-EST. 3. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US. 4. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE MUMBAI BENCH OF THE ITAT, IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONES VS. ITO (2018) 194 TTJ (MUMBAI) 122, HAD SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO THE ASSESSEE TO FILE THE APPEAL ELECTRONICALLY WITHIN 10 DAYS, WHILE HOLDING THAT THE LD. CIT(A) OUGHT NOT TO HAVE DISMISSED THE APPEAL SOLELY ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE APPEAL ELECTRONICALLY. 2 I.T.A. NO. 2457/KOL/2018 ASSESSMENT YEAR: 2014-15 VIJAY KUMAR BAGARIA THE SMC BENCH OF THE TRIBUNAL UNDER IDENTICAL CIRCUMSTANCES IN THE CASE OF ROHAN KAPUR VS. ITO, ITA NO. 1913/KOL/2018, ASSESSMENT YEAR 2014-15, ORDER DT. 04/01/2019 HAD TAKEN A SIMILAR VIEW. CONSISTENT WITH THE VIEW TAKEN THEREIN, WE SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DISPOSING OF THE SAME ON MERITS. THE ASSESSEE IS DIRECTED TO FILE THE APPEAL BEFORE THE LD. CIT(A) ELECTRONICALLY IN ACCORDANCE WITH RULE 45 OF THE INCOME TAX RULES, 1962, WITHIN ONE MONTH OF RECEIPT OF THIS ORDER. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 26 TH DAY OF APRIL, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 26.04.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. VIJAY KUMAR BAGARIA 7A, ANAND BANERJEE LANE 2 ND FLOOR KOLKATA 700 020 2. INCOME TAX OFFICER, WARD-31(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES