KOMAL SURENDRA HIRANANDANI, MUMBAI V. ACIT - 19 (2), MUMBAI

ITA 2667/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4095 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHI
• Assessee Lawyers: GAUTAM NA YAK
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI S. RIFAUR REHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NOS. 2667/MUM/2019 ( ASSESSMENT YEARS: 2013-14 ) KOMAL SURENDRA HIRANANDANI, 2 ND FLOOR, NEPTUNE COURT, 60 L, JAGMOHANDAS MARG, MUMBAI-400 006. / VS. ACIT 19(2) ROOM NO. 207, 2 ND FLOOR, MATRU MANDIR TARDEO, MUMBAI 400 007. ./ ./ PAN/GIR NO. : ABUPH9038G ( / // / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI GAUTAM NAYAK, AR / RESPONDENT BY : SHRI R. BHOOPATHI, DR ! / / / / DATE OF HEARING 29/10/2020 ! / DATE OF PRONOUNCEMENT 29/10/2020 / O R D E R PER SHRI PAVANKUMAR GADALE JM: THE ASSESSEE HAS FILED THE APPEAL AGAINST THE OR DER OF THE LD COMMISSIONER OF INCOME TAX (APPEALS)-30, MUMBAI PASSED U/SEC143(3) AND 250 OF THE ACT. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESS EE SUBMITTED THAT THE CIT(A) HAS DISMISSED THE ITA NO . 2667 MUM 2019-KOMAL SURENDRA HIRANANDANI. - 2 - ASSESSEES APPEAL AS NONEST, BECAUSE THE ASSESSEE HAS NOT FILED FORM-35 ELECTRONICALLY AS PER THE PROCEDURE LAID DOWN UNDER RULE 45 & 46 OF INCOME TAX RULES, 1962. WHEREAS, THE ASSESSEE HAS FILED TH E REPLY ON 5.03.2019 ON THE ABOVE ISSUES WHICH WAS OVERLOOKED AND ORDER WAS PASSED BY CIT(A). THEREFORE, THE LD. AR PRAYED THAT THE ASSESSEE BE PROVIDED ONE MORE OPPORTUNITY TOAPPEAR BEFORE THE CIT(A) AND PRAYED FOR ALLOWING THE APPEAL. 3. CONTRA, THE DR SUBMITTED THAT THE ASSESSEE SHOULD MANDATORILY FILE THE APPEAL ELECTRONICALLY. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE SOLE CRUX OF THE DISPUTED ISSUE IS THAT THE ASSESSEE HAS FILED THE APPEAL IN PAPER FORM ON 22.04.2016. FURTHER, WE FIN D THAT AS PER THE AMENDMENT AND PROCEDURE LAID DOWN UNDER RULE 45 & 46 OF THE INCOME TAX RULES, 1962 W.E.F. 01.03.2016. THE APPEAL IN FORM NO. 35 HAS TO BE FILED ELECTRONICALLY, WHEREAS THE ASSESSEE HAS F ILED THE APPEAL IN PAPER FORM ON 22.04.2016 AS SHE WAS NOT AWARE OF THE TECHNICALITIES IN FILING THE APPEA L ITA NO . 2667 MUM 2019-KOMAL SURENDRA HIRANANDANI. - 3 - ELECTRONICALLY. THEREFORE, THE APPELLATE AUTHORITY HAS TREATED THE APPEAL AS NON-EST AND DISMISSED. WEHAVE CONSIDERED THE FACT OF TECHNICALITIES IN FILING THE APPEAL ELECTRONICALLY AND THE AMENDMENT EFFECTIVE FROM 01.03.2016. ACCORDINGLY, TO MEET THE ENDS OF JUSTICE, WE SET ASIDE THE ORDER OF THE CIT( A) AND RESTORE THE DISPUTED ISSUE TO THE FILE OF THE CIT(A) TO ADJUDICATE AFRESH ON MERITS AND THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL COOPERATE IN SUBMITTING THE INFORMATION AND COMPLY WITH APPEAL FILLING RULES FO R EARLY DISPOSAL OF APPEAL AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED ON 29.10.2020, IN THE OPEN COURT. SD/- SD/- ( S. RIFAUR REHMAN ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMB ER MUMBAI, DATED 29/10/2020 ITA NO . 2667 MUM 2019-KOMAL SURENDRA HIRANANDANI. - 4 - KRK, PS ) *) ) *) ) *) ) *)/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. , / THE CIT(A) 4. , ( ) / CONCERNED CIT 5. ) , , / DR, ITAT, MUMBAI 6. 4 / GUARD FILE. / BY ORDER, ) //TRUE COPY// 1. / // / ( ASST. REGISTRAR) , , , , / ITAT, MUMBAI