THE SHIPPING CORPORATION OF INDIA LTD, Mumbai V. DCIT(LTU) CIRCLE-2, , Mumbai

ITA 28/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4424 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 02-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIKHIL CHOUDHARY
• Keywords: Opportunity of being heard
• Section: 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN , HON'BLE ACCOUNTANT MEMBER ITA NO S . 28 & 29 /MUM/201 9 (A.Y S : 2005 - 06 & 2006 - 07) THE SHIPPING CORPORATION OF INDIA LTD., 245, SHIPPING HOUSE MADAM CAMA ROAD , NARIMAN POINT MUMBAI 400 021 PAN: AAACT1524F V. DCIT(L.T.U. ) CIRCLE 2 29 TH FLOOR, CENTRE 2 WORLD TRADE CENTRE CUFFE PARADE MUMBAI 400 006 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI NIKHIL CHOUDHARY DATE OF HEARING : 29 .01.2020 DATE OF PRONOUNCEMENT : 19 .02 . 2020 O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEAL S ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE L EARNED DY. COMMISSIONER OF INCOME TAX (APPEALS) 1 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 31.10.2018 FOR THE A .YS. 2005 - 06 & 2006 - 07. 2 ITA NOS. 28 & 29/MUM/2019 ( A.YS: 2005 - 06 & 2006 - 07) THE SHIPPING CORPORATION OF INDIA LTD., 2. IN BOTH THESE APPEAL S ASSESSEE HAS RAISED ITS GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL S ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL IN ELECTRONIC FORM BUT FILED MANUALLY. 3. ASSESSEE FILED LETTER DATED 27.01.2020 SEEKING AN ADJOURNMENT. SINCE, THIS IS A COVERED MATTER AND SIMILAR ISSUE WAS AL READY DECIDED BY THIS BENCH IN VARIOUS CASES WE PROCEED TO DISPOSE OFF THESE APPEALS ON HEARING THE LD. DR ON MERITS. 4. HEARD LD. DR , PERUSED THE ORDERS OF THE AUTHORITIES BELOW . IDENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL IND IA FEDERATION OF TAX PRACTITIONERS V. ITO IN ITA.NO. 7134/MUM/2017 DATED 04.05.2018 AND THE TRIBUNAL HELD THAT NON - FILING OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PROCEDURAL DEFECT WHICH CAN BE CURED AND THE TRIBUNAL RESTORED THE APPEAL BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE APPEAL IN ELECTRONIC FORM WITHIN TEN DAYS ON RECEIPT OF THE ORDER. FOLLOWING THE ABOVE DECISION, WE RESTORE THE SE APPEAL S TO THE FILE OF THE LD.CIT(A) AND ASSES SEE IS DIRECTED TO E - FILE THE AFORESAID APPEAL S WITHIN A PERIOD OF FIFTEEN ( 15 ) DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, CONSEQUENT TO WHICH DELAY IN E - FILING SHALL STAND CONDONED AND THE LD.CIT(A) SHALL DISPOSE OFF THE APPEALS ON MERITS. 3 ITA NOS. 28 & 29/MUM/2019 ( A.YS: 2005 - 06 & 2006 - 07) THE SHIPPING CORPORATION OF INDIA LTD., NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19 TH FEBRUARY, 2020 SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 19 / 0 2 / 2020 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM