M/s. Sanskrut Trust, Ahmedabad V. DCIT, Ward-5(2), Ahmedabad

ITA 2885/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5411 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Keywords: Bonafide belief
• Section: 143(3); 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SANSKRUT TRUST 1 ST FLOOR, SANSKRUT BUILDING, NR. OLD HIGH COURT, NAVRANGPURA, AHMEDABAD PAN: AAHTS4319R (APPELLANT) VS THE D CIT, WARD - 5(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VILAS V. SHINDE, SR. D . R. ASSESSEE BY: SHRI BHARAT SHAH, A.R. DATE OF HEARING : 11 - 09 - 2 018 DATE OF PRONOUNCEMENT : 28 - 09 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - TH IS ASSESSEE S APPEAL FOR A. Y. 2013 - 14 , ARI SES FROM ORDER OF THE CIT(A) - 5, AHMEDABAD DATED 20 - 10 - 2 017 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS THE ASSESSEE HAS FAILED TO FILE THE APPEAL BEFORE HIM IN THE ELECTRONIC MODE BEFORE THE EXTENDED PERIOD 15 - 06 - 2016. 3. WE HAVE HEAR D THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAS FILED THE PAPER APPEAL BEFORE THE LD. CIT(A) IN FORM NO. 35 ON I T A NO . 2885 / A HD/2 0 17 A SS ESSMENT YEAR 2013 - 14 I.T.A NO. 2885 /AHD/20 17 A.Y. 2013 - 14 PAGE NO SANSKRUT TRUST VS. D CIT 2 30/03/2016. THE LD. CIT(A) OBSERVED THAT VIDE CIRCULAR NO. 20/2016 DATED 26/05/2016 THE CBDT HAS EXTENDED THE WINDOW FOR FILING E - APPEAL OR ON BEFORE 15/06/2016. AFTER PERUSAL OF THE MATERIAL ON RECORD WE OBSERVE THAT T HE ASSESSEE WAS UN DER THE BONAFIDE BELIEF THAT SINCE THE APPEAL PHYSICALLY FILED HA D ALREADY BEEN ACCEPTED THEREFORE IT WAS NECESSARY AGAIN TO FILE AN APPEAL THROUGH E - FILING . HOWEVER, AFTER GETTING ACQUAINTANCE WITH THE PROCEDURE, THE ASSESSEE HAD ALSO FILED THE IMPUGNED APPEAL BY E - MODE ON 27/10/2016. AFTER CONSIDERING THE ABOVE FACTS IT APPEARS THAT THERE WAS BONA FIDE CAUSE IN THE CASE OF THE ASSESSEE FOR MAKING DELAY IN E - FILING OF IMPUGNED APPEAL BECAUSE OF RECENTLY CHANGES MADE IN THE PROCEDURE OF FILING OF APPEAL IN THE ELECTRONIC MODE DURING THE YEAR UNDER CONSIDERATION . IN THE LIGHT OF THE ABOVE, WE SET ASIDE THIS CASE TO THE FILE OF THE LD. CIT (A) TO DECIDE IT ON MERIT AFTER AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF TH E ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 28 - 09 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHME DABAD : DATED 28 /09 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,