ROSA POWER SUPPLY COMPANY LIMITED, MUMBAI V. DCIT 14(3)(1), MUMBAI

ITA 2610/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7957 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI AMARJIT SINGH (JM) I.T.A. NO. 2610 /MUM/ 201 8 (ASSESSMENT YEAR 20 13 - 1 4 ) ROSA POWER SUPPLY COMPANY LTD. H BLOCK, 1 ST FLOOR, DAKC THANE BELAPUR ROAD KOPARKHAIRNE NAV I MUMBAI - 400 710. PAN : AABCR8917M V S . DCIT 14(3)(1) ROOM NO. 455 4 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI JITENDRA SANGHAVI DEPARTMENT BY SHRI SANJAY SINGH DATE OF HEARING 16.5 . 201 9 DATE OF PRONOUNCEMENT 08 . 7 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LEARNED CIT - A DATED 8.1.2018 AND PERTAINS TO ASSESSMENT YEAR 2013 - 14. 2. T HE PRELIMINARY ISSUE RAISED IS THAT LEARNED CIT - A ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE TECHNICAL GROUND THAT THE APPEAL WAS NOT FILED ELECTRONICALLY. 3. BRIEF FACTS OF THE CASE ARE THAT PURSUANT TO THE ASSESSMENT ORDER ASSESSEE FILED AP PEAL BEFORE THE LEARNED CIT - A. L EARNED CIT - A NOTED THAT P URSUANT TO THE DIRECTION S IN THIS REGARD, FROM THE CURRENT ASSESSMENT YEAR THE APPEAL BEFORE THE LEARNED CIT - A WAS TO BE FILED IN ELECTRONIC MODE. THE LEARNED CIT - A NOTED THAT SINCE IT WAS MANDATORY FOR THE ASSESSEE TO FILE APPEAL ELECTRONICALLY, HE DISM ISSED THE APPEAL IN LIMINE ON THE TECHNICAL GROUND. 4. AGAINST THIS ORDER ASSESSEE IS IN APPEAL BEFORE US. ROSA POWER SUPPLY COMPANY LTD. 2 5. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. WE FIND THAT IN THE PRESENT CASE THE LEARNED CIT - A HAS NOT ADJUDICATED THE APPEAL FILED BEFORE HIM. HE HAS DISMISSED THE SAME AS UNADMITTED ON THE GROUND THAT THE ASSESSEE WAS REQUIRED FILE THE APPEAL ELECTRONICALLY. SINCE IT WAS NOT SO DONE THE LEARNED CIT - A DISMISSED THE APPEAL. IT IS THE PLEA OF THE ASSESSEE THAT THIS WAS THE FIRST YEAR WH EN IT WAS REQUIRED THAT THE APPEAL SHOULD BE FILED ELECTRONICALLY. IT IS PRAYED THAT THERE WERE SOME TECHNICAL GLITCHES AND ACCORDINGLY IT IS PRAYED THAT THE APPEAL SHOULD BE ADMITTED AND PROPER ORDER ON THE ADJUDICATION OF THE SAME SHOULD BE GIVEN. 6. UP ON CAREFUL CONSIDERATION WE FIND THAT THE ASSESSEE'S PLEA IS THAT IT WAS THE FIRST YEAR OF THE REQUIREMENT OF THE APPEAL TO BE FILED ELECTRONICALLY AND THERE WERE SOME TECHNICAL GLITCHES. IT IS PRAYED THAT IN THE INTEREST OF JUSTICE THE APPEAL SHOULD BE A DJUDICATED ON MERITS. THIS IN OUR CONSIDERED OPINION DESERVES PROPER CONSIDERATION. WE NOTE THAT IT IS SETTLED LAW THAT IN THE WEB OF HYPERTECHNICALITY JUST ICE SHOULD NOT TAKE A BACKSEAT , MORE SO, WHEN IT IS THE FIRST YEAR OF THE REQUIREMENT . ACCORDINGLY W E REMIT THE ISSUE TO THE FILE OF LEARNED CIT - A. LEARNED CIT - A DIRECTED TO CONSIDER THE ISSUES RAISED ON MERITS AND PASS BY SPEAKING ORDER AFTER GIVING PROPER NOTICE TO THE ASSESSEE. 7. IN THE RESULT ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES O RDER HAS BE EN PRONOUNCED IN THE COURT ON 8 . 7 . 201 9 . SD/ - SD/ - (AMARJIT SINGH) (SH A MIM YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 8 / 7 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI ROSA POWER SUPPLY COMPANY LTD. 3 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI