M/s. Dahej Sez Limited, Gandhinagar V. The Deputy Commissioner of Income Tax, Gandhinagar Circle, Gandhinagar

ITA 3314/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8549 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 09-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AP ARNA AGRAWAL
• Assessee Lawyers: M K PATEL

Judgement Text

ITA NO. 3314/AHD/2016 DAHEJ SEZ LIMITED VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 3314/AHD/2016 ASSESSMENT YEAR: 2013-14 DAHEJ SEZ LIMITED ..................APPELL ANT BLOCK NO.14, 3 RD FLOOR, UDHYOGNAGAR, SECTOR-1, GANDHINAGAR [PAN : AACCD 8098 E] VS. DY. COMMISSIONER OF INCOME-TAX ...........................RESPONDENT GANDHINAGAR CIRCLE, GANDHINAGAR APPEARANCES BY: MK PATEL FOR THE APPELLANT APARNA AGRAWAL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 05.04.2018 O R D E R PER BENCH : 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES LEARNED CIT(A)S ORDER DATED 20.10.2016 SUMMARILY DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN TIME. 2. THERE IS NO DISPUTE THAT THE APPEAL WAS FILED BE FORE THE CIT(A) ON15.03.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FI LE THE APPEAL ELECTRONICALLY UNTIL 30.08.2016 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. THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF ITA NO. 3314/AHD/2016 DAHEJ SEZ LIMITED VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 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 5 TH APRIL, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 5 TH DAY OF APRIL, 2018 **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: ................COVERED MATT ER...04.04.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 04.04.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ..04.04.2018..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 05.04.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 05.04.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......