Sub Registrar Office Chikhli, Chikhli V. Joint Director of Income Tax(Intelligence & Criminal Investigation), Ahmedabad

ITA 339/SRT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2496 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-01-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.339/SRT/2019 (िनधाŊरणवषŊ / Assessment Year: (2016-17) (Virtual Court Hearing) The Sub Registrar Office, Chikhli, C/o U.C. Maheshwari & Co., Doshi Chamber, Mehta Market, Surendranagar V s. Joint Director of Income Tax (I&CI), Ahmedabad ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: SRTSO 5960 D (Appellant ) (Respondent) Assessee by : None Respondent by : Shri Abhishek Gautam– Sr.DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 31/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee pertaining to the assessment year 2016-17, is directed against the penalty order passed by the Jt. Director of Income Tax (Intelligence & Criminal Investigation)-Ahmedabad dated 30.04.2019. 2. None appeared on behalf of assessee despite announcing the date of hearing in the open court. However, Ld. Counsel submitted written submission before the Bench. In written submission, Ld. Counsel stated that assessee has not filed the appeal before appropriate forum i.e. before the Ld. CIT(A) (First Appellate Authority). The assessee has approached directly to the Income Tax Appellate Tribunal (ITAT) against the penalty order of Jt. Director of income Tax (I&CI), Ahmedabad u/s 274 r.w.s. 271FA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Therefore, Ld. counsel requested the Bench to allow withdrawal of present appeal with liberty to make afresh appeal before the appropriate Forum with a direction to condone the delay in filing appeal. Page | 2 ITA No.339/SRT/2019 A.Y. 2016-17 The Sub Registrar Chikhli 3. On the other hand, Ld. Sr. Departmental Representative (SR.DR) for the Revenue fairly agreed that the assessee ought to have filed its appeal before Ld. CIT(A), however, assessee by mistake filed the present appeal before Tribunal. Therefore the appeal of assessee may be dismissed. 4. We have heard the Ld. Sr.DR for the Revenue and perused the findings of authority below. We note that assessee has filed an application dated 20.01.2022 before the Bench to permit the withdrawal of the appeal. The main contents of the application is reproduced below:- “1. Kind attention is drawn to the virtual hearing held on 11.01.2021 where by observation made by the Hon. member, that this appeal to be made before appropriate forum i.e. before CIT(A) instead of ITAT, and in view of the above we have requested before the Hon. ITAT to allow withdrawal of present appeal with liberty to make a fresh appeal before appropriate forum with condonation of delay of filing limitation time. 2. This request letter forwarded through email to Hon.ITAT Surat branch with request to forward copy of this to respected Department representative, as discussed during virtual hearing.” 5. Thus, we note that assessee has jumped the que and filed the appeal before the Tribunal by mistake, instead of filing the appeal before appropriate forum i.e. Ld. CIT(A). Therefore we dismiss the appeal filed by assessee with liberty to file the appeal afresh before Ld. CIT(A). We also direct Ld. CIT(A) to consider the application for condonation of delay in filing appeal before him in accordance with law. 6. In the result, appeal of the assessee is dismissed. Order pronounced on 31/01/2022 by placing the result on the notice board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/िदनांक/ Date: 31/01/2022 Dkp Outsourcing Sr.P.S. Page | 3 ITA No.339/SRT/2019 A.Y. 2016-17 The Sub Registrar Chikhli Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat