Shri Laxmanbhai Jivrajbhai Patel, Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-5(3), Ahmedabad

ITA 2720/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8207 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 20-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: J P SHAH

Judgement Text

ITA NO. 2720/AHD/2016 LAXMANBHAI JIVRAJBHAI PATEL VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 2720/AHD/2016 ASSESSMENT YEAR : 2013-14 LAXMANBHAI JIVRAJBHAI PATEL .............APP ELLANT M/S. SHREE KRISHNA VIJAY SAW MILLS, LATI BAZAR ZONE-3, GEETA MANDIR, AHMEDABAD [PAN : ABHPP 3999 H] VS. DY. COMMISSIONER OF INCOME-TAX .......................RESPONDENT CIRCLE 5(3) AHMEDABAD APPEARANCES BY: JP SHAH FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 12.10.2017 DATE OF PRONOUNCING THE ORDER : 27.10.2017 O R D E R PER PRAMOD KUMAR, AM: 1. THIS APPEAL CHALLENGES LEARNED CIT(A)S ORDER DA TED 15.09.2016 SUMMARILY DISMISSING THE APPEAL ON THE GROUND THAT IT WAS NO T E-FILED IN TIME. 2. THERE IS NO DISPUTE THAT THE APPEAL WAS FILED BE FORE THE CIT(A) ON 17.03.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FI LE THE APPEAL ELECTRONICALLY UNTIL 05.09.2016 WHEN THE PERMISSIBLE TIME LIMIT HAD ALRE ADY EXPIRED. LEARNED CIT(A) DECLINED TO CONDONE THE DELAY AND DISMISSED THE APP EAL SUMMARILY. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE MA TTER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION ON MERITS , AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE BONAFIDES OF DELAY IN FILING E-APPEAL. I N THIS VIEW OF THE MATTER, LEARNED COUNSELS ARGUMENTS POINTING OUT THAT THE MECHANISM OF E-FILING DOES NOT HAVE THE SANCTION OF THE STATUTE, AND THAT, IN ANY EVENT, PR ESCRIPTION OF INCOME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME-TAX ACT, NEED NOT BE ADJUDICATED UPON. ITA NO. 2720/AHD/2016 LAXMANBHAI JIVRAJBHAI PATEL VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER GIVING A REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDA NCE WITH THE LAW. WE ORDER SO. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 27 TH OCTOBER, 2017. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 27 TH DAY OF OCTOBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ......TWO PAGES MANUSCRIPTS OF HONBLE AM ATTACHED....TYPED ON 27.10.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 27.10.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 27.10.2017..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 27.10.2017... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 30.10.2017... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: