M/s. Amigo Finstock Pvt. Ltd., Ahmedabad V. The ITO, Ward-1(1)(1), Ahmedabad

ITA 2951/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1897 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 28-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK R SHAH
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 2951/AHD/2017 ( ASSESSMENT YEAR : 2013-14) M/S. AMIGO FINSTOCK PVT. LTD. P/2, CITY CENTRE, NR. SWASTIK CHAR RASTA, C. G. ROAD, AHMEDABAD - 380009 / VS. INCOME TAX OFFICER WARD -1(1)(1), A WING, ROOM NO.- 301, 3 RD FLOOR, PRATYAKSHA KAR BHAVAN, AMBAWADI, AHMEDABAD - 380015 ./ ./ PAN/GIR NO. : AABCA9978R ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI DIPAK R. SHAH, A.R. / RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR.D.R. DATE OF HEARING 10/12/2019 !'# / DATE OF PRONOUNCEMENT 10/12/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-1, AHMEDABAD, (CIT(A) IN SHORT), DATED 23.10.2017 ARISING IN THE ASSESSMENT ORDER DATED 14.03.2016 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOM E TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-14. ITA NO.2951/AHD/17 [M/S. AMIGO FINSTOCK PVT. LTD. VS. ITO] A.Y. 2013-14 - 2 - 2. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFOR E IT AS DEFECTIVE AND NON-MAINTAINABLE AND THUS REFUSED TO ADJUDICATE THE APPEAL ON MERITS. 3. ON PERUSAL OF THE ORDER OF THE CIT(A), IT IS NO TICED THAT THE ASSESSEE HAD FILED PAPER APPEAL MANUALLY BEFORE CIT (A) INSTEAD OF FILING APPEAL ELECTRONICALLY AS AMENDED UNDER RULES 45 OF I.T. RULES 1962 W.E.F. 01/03/2016. THE CIT(A) THUS OBSERVED T HAT IT WAS INCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRON ICALLY TO PURSUE REMEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT THE CASE OF THE ASSESSEE IS COVERED BY PROVISIONS O F SECTION 249 R.W.RULE 45 OF I.T.RULES, 1962 WHICH LAYS DOWN THAT EVERY APPEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND TH AT THE PAPER APPEAL SO FILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND NON- MAINTAINABLE FOR ADJUDICATION OF APPEAL. THE CIT(A ) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS DEFECTIVE A ND NON- MAINTAINABLE. 4. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE PAPER APPEAL WHICH WAS RECEIPTED BY THE OFFICE OF T HE CIT(A) ON 13/04/2016. WE ALSO TAKE NOTE OF THE FACT THAT ASS ESSEE HAS ALSO FILED E-APPEAL ON 12.05.2017 WITH A REQUEST TO THE CIT(A) FOR CONDONATION OF DELAY. IN THESE CIRCUMSTANCES AND H AVING REGARD TO THE FACT THAT E-FILING WAS INTRODUCED ABOUT THAT TI ME IN THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPEC TS. THE BREACH COMMITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL N ATURE. WE ARE THUS OF THE CONSIDERED OPINION THAT A BENIGN VIEW B E TAKEN IN THE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIA TE TO GRANT ITA NO.2951/AHD/17 [M/S. AMIGO FINSTOCK PVT. LTD. VS. ITO] A.Y. 2013-14 - 3 - OPPORTUNITY TO ASSESSEE FOR DISPOSAL OF APPEAL IN A CCORDANCE WITH LAW. WE THUS DIRECT THE CIT(A) TO ADMIT THE E-APPE AL FOR ITS DISPOSAL ON MERITS. 5. THE ASSESSEE THEREFORE SHALL BE ENTITLED TO FIL E THE APPEAL ELECTRONICALLY AFRESH (IF NOT FILED SO FAR) WITHIN 30 DAYS OF SERVICE OF THIS ORDER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STAN DS CONDONED. THE MATTER IS REMANDED BACK TO THE FILE OF CIT(A) FOR A DJUDICATION OF ISSUES. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/12/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 10/12/2019