N Gajapathi Rao, , Visakhapatnam V. Income Tax Officer, Ward-5(2), Visakhapatnam

ITA 26/VIZ/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1792 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 22-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Section: 144; 5(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 26 /VIZ/20 1 9 ( / ASSESSMENT YEAR: 20 0 8 - 0 9 ) N.GAJAPATHI RAO SHOP NO.2,ACA - VDCA CRICKET STADIUM PROP.SAI LAKSHMI ENTERPRISES MADHURAWADA VISAKHAPATNAM [PAN : A AFPN9346K ] VS. INCOME TAX OFFICER WARD - 5(2) VISAKHAPATNAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI I.KAMA SASTRY , AR / RESPONDENT BY : S MT SUMAN MALIK, DR / DATE OF HEARING : 20 . 0 3 .201 9 / DATE OF PRONOUNCEMENT : 22 .0 3 .2019 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 9, VIS A KHAPATNAM VIDE ITA NO. 10302/CIT(A) - 9, HYD/2017 - 18 DATED 26.12.2018 FOR THE ASSESSMENT YEAR (A.Y.) 2008 - 09. 2 I.T.A. NO . 26 /VIZ/201 9 N.GAJAPATHI RAO, VISAKHAPATNAM 2. GROUND NO.1 IS RELATED TO THE DISMISSAL OF APPEAL BY THE CIT(A) FOR NON - FILING OF THE APPEAL IN ELECTRONIC MODE. AGAINST THE ORDER OF THE ASSESSING OFFICER(AO) U/S 144 DATED 22.03.2016, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A) MANUALLY INSTEAD OF ELECTRONICALLY. THE LD.CIT(A) VIDE ORDER SHEET ENTRY DATED 18.04.2018 DIRECTED THE ASSESSEE TO FI LE THE E - APPEAL WITHIN 15 DAYS . SINCE THE ASSESSEE FAILED TO MAKE FILE THE APPEAL ELECTRONICALLY, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON TECHNICAL GROUNDS WITHOUT GOING INTO THE MERITS. 3. AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL. DURING THE APPEAL HEARING, THE LD.AR SUBMITTED THAT AS PER RULE 45(2), THE ASSESSEE IS PERMITTED TO FILE THE APPEAL MANUALLY ALSO SINCE THE RETURN OF INCOME WAS FILED MANUALLY. HE FURTHER STATED THAT, AS DIRECTED BY THE LD.CIT(A), HE HAD FILED THE APPEAL ELECTRONICALLY ON 19.04.2018 AND IN SUPPORT OF HIS ARGUMENT, THE LD.AR SUBMITTED THE COPY OF THE ACKNOWLEDGEMENT HAVING FILED THE APPEAL ELECTRONICALLY ON 19.04.2018 VIDE ACKNOWLEDGEMENT NUMBER 611030091190418 DATED 19.04 .2018. THEREFORE, REQUESTED TO REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS. 3 I.T.A. NO . 26 /VIZ/201 9 N.GAJAPATHI RAO, VISAKHAPATNAM 4. THE LD.DR FAIRLY CONCEDED FOR SENDING THE APPEAL BACK TO THE FILE OF THE CIT(A). 5. WE HAVE HEARD BOTH THE PARTIES AND P ERUSED THE MATERIAL PLACED ON RECORD. IN THE INSTANT CASE, THE ASSESSEE FILED THE APPEAL AS DIRECTED BY THE CIT(A) IN ELECTRONIC MODE AND PLACED THE ACKNOWLEDGEMENT BEFORE US HAVING FILED THE APPEAL ELECTRONICALLY BEFORE DISPOSAL OF THE APPEAL BY THE LD.C IT(A). IT APPEARS THAT THE FACT THAT THE ASSESSEE HAD E - FILED THE APPEAL HAS MISSED THE ATTENTION OF THE LD . CIT(A) WHILE DISPOSING THE APPEAL. THEREFORE, IN THE INTEREST OF JUSTICE, WE REMIT THE APPEAL BACK TO THE FILE OF CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS AFTER GIVING OPPORTUNITY TO THE ASSESSEE. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 I.T.A. NO . 26 /VIZ/201 9 N.GAJAPATHI RAO, VISAKHAPATNAM ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND M ARCH, 2019. S D / - S D / - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 22 .03.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - N.GAJAPATHI RAO , SHOP NO.2,ACA - VDCA CRICKET STADIUM , PROP.SAI LAKSHMI ENTERPRISES , MADHURAWADA , VISAKHAPATNAM 2. / THE REVENUE INCOME TAX OFFICER, WARD - 5(2), VISAKHAPATNAM 3. THE COMMISSIONER OF INCOME TAX - 2, VISAKHAPATNAM 4. COMMISSIONER OF INCOME - TAX (APPEALS) - 9 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM