Tripada Education Trust, Ahmedabad V. The ITO (Exemption) Ward-2, Ahmedabad

ITA 314/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7939 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RICHA RASTOGI SR D R
• Assessee Lawyers: M K PATEL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 314/AHD/2017 ( ASSESSMENT YEAR : 2013-14) TRIPADA EDUCATION TRUST, C/O. TRIPADA SCHOOL, OPP: NILKANTH MAHADEV, RANNAPARK, GHATLODIYA, AHMEDABAD / VS. THE ITO (EXEMPTION) WARD- 2, AHMEDABAD ././ PAN/GIR NO. : AABTT0188M ( APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY : SHRI M. K. PATEL, A.R. !' $# / RESPONDENT BY : SMT. RICHA RASTOGI, SR. D.R. % &'($) DATE OF HEARING 26/06/2018 *+, $) / DATE OF PRONOUNCEMENT 03/07/2018 / 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 CIT(A)-9, AHMEDAB AD (CIT(A) IN SHORT), DATED 06.12.2016 ARISING IN THE ASSESSMENT ORDER DATED 07.03.2016 PASSED BY THE ASSESSING OFFICER (AO) UND ER S.143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 20 13-14. 2. ASSESSEE HAS FILED BELATED APPEAL BY TWO DAYS. CONSIDERING THE SMALLNESS OF DELAY, THE SAME STANDS CONDONED AND TH E APPEAL IS ADMITTED FOR HEARING. ITA NO. 314/AHD/17 [TRIPADA EDUCATION TRUST VS. ITO(E)] A.Y. 2013-14 - 2 - 3. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFORE IT AS DEFECTIVE AND NON- MAINTAINABLE AND THUS FOR REFUSAL TO ADJUDICATE THE APPEAL ON MERITS. 4. 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 OF SE CTION 249 R.W.RULE 45 OF I.T.RULES, 1962 WHICH LAYS DOWN THAT EVERY AP PEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND THAT THE PAPER APPEAL SO FILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND NON-MAINTAINABLE F OR ADJUDICATION OF APPEAL. THE CIT(A) ACCORDINGLY DISMISSED THE APPEA L OF THE ASSESSEE AS DEFECTIVE AND NON-MAINTAINABLE. 5. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE APPEAL MANUALLY WHICH WAS RECEIPTED BY THE OFFICE O F THE CIT(A) ON 31/03/2016. IN THESE CIRCUMSTANCES AND HAVING REGA RD TO THE FACT THAT E-FILING WAS INTRODUCED ABOUT THAT TIME IN THE VICI NITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT AS SESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BREACH COM MITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL NATURE. WE ARE TH US OF THE CONSIDERED OPINION THAT A BENIGN AND EQUITABLE VIEW BE TAKEN I N THE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIAT E TO GRANT OPPORTUNITY TO ASSESSEE TO ENABLE IT TO FILE APPEAL ELECTRONICALLY BEFORE THE CIT(A) IN ACCORDANCE WITH LAW IF NOT FIELD SO F AR. WE THUS DIRECT THE CIT(A) TO ADMIT THE E-APPEAL FOR ITS DISPOSAL O N MERITS. ITA NO. 314/AHD/17 [TRIPADA EDUCATION TRUST VS. ITO(E)] A.Y. 2013-14 - 3 - 6. 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. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/07/2018 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- ..' / REVENUE 2.' / ASSESSEE 0. ) % 1) / CONCERNED CIT 4. % 1)- / CIT (A) 4.5'67!8)8& 9 9 / DR, ITAT, AHMEDABAD :.7;<= / GUARD FILE. BY ORDER / 9 / 9 THIS ORDER PRONOUNCED IN OPEN COURT ON 03/07/ 2018