The Brahmkshatriya Co. Op. Housing Society Ltd., Ahmedabad V. The Income Tax Officer, Ward-5(3)(2), Ahmedabad

ITA 34/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3631 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2014-2015
• Appeal Filed On: 04-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 154

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 34/AHD/2017 ( ASSESSMENT YEAR : 2014-15) THE BRAHMKSHATRIYA CO. OP. HOUSING SOCIETY LTD. 14, PRITAM NAGAR, ELLISBRIDGE, AHMEDABAD - 380006 / VS. INCOME TAX OFFICER, WARD - 5(3)(2), AHMEDABAD ./ ./ PAN/GIR NO. : AAABT0069J ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI JIMI PATEL, A.R. / RESPONDENT BY : SHRI JAMES KURIAN, SR. D.R. DATE OF HEARING 08/08/2018 !'# / DATE OF PRONOUNCEMENT 21/08/2018 / 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 COMMISSIONER OF I NCOME TAX (APPEALS)-5, AHMEDABAD (CIT(A) IN SHORT), DATED 2 1.10.2016 UNDER S. 154 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCER NING ASSESSMENT YEAR 2014-15. ITA NO. 34/AHD/17 [THE BRAHMKSHATRIYA CO.OP. HOUSIN G SOCIETY LTD. VS. ITO] - 2 - 2. 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 REFUSED TO ADJUDICATE THE APP EAL 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 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. 4. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE PAPER APPEAL WHICH WAS RECEIPTED BY THE OFFICE OF THE CIT (A) ON 28/03/2016. WE ALSO TAKE NOTE OF THE FACT THAT ASSESSEE HAS ALS O FILED E-APPEAL ON 09.07.2016 WITH A REQUEST TO THE CIT(A) FOR CONDONA TION OF DELAY. IN THESE CIRCUMSTANCES AND HAVING REGARD TO THE FACT T HAT E-FILING WAS INTRODUCED ABOUT THAT TIME IN THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT ASSESSEE MAY NO T BE CONVERSANT WITH TECHNICAL ASPECTS. THE BREACH COMMITTED BY THE AS SESSEE IS CLEARLY OF TECHNICAL NATURE. WE ARE THUS OF THE CONSIDERED OP INION THAT A BENIGN VIEW BE TAKEN IN THE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIATE TO GRANT OPPORTUNITY TO ASSESSEE FOR DI SPOSAL OF APPEAL IN ACCORDANCE WITH LAW. WE THUS DIRECT THE CIT(A) TO ADMIT THE E-APPEAL FOR ITS DISPOSAL ON MERITS. ITA NO. 34/AHD/17 [THE BRAHMKSHATRIYA CO.OP. HOUSIN G SOCIETY LTD. VS. ITO] - 3 - 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/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/08/2018 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 21/08/20 18