Samir Pravinbhai Shah, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-6(1), Ahmedabad

ITA 3489/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4131 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 23-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILABHRA DAS GUPTA

Judgement Text

ITA NO. 3489/AHD/2016 SAMIR PRAVINBHAI SHAH VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.3489/AHD/2016 (ASSESSMENT YEAR : 2013-14 ) SAMIR PRAVINBHAI SHAH B/10, PUNIT APARTMENT, NR.INDIA BANK DAXINI SOCIETY MANINAGAR AHMEDABAD-380 008 VS. THE DEPUTY CIT, CIRCLE- 6 (1) AHMEDABAD [PAN NO.AEAPS 0098 C] (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI NILABHRA DAS GUPTA, SR.DR DATE OF HEARING 27/07/2018 DATE OF PRONOUNCEMENT 8/ 8 /2018 O R D E R PER MS. MADHUMITA ROY, JM: 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES THE ORDER OF LEARNED CIT(A)-6, AHMEDABAD DATED 30 TH NOVEMBER, 2016 SUMMARILY DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN T IME. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IT PRIMA FACIE APPEARS FROM THE RECORD THAT THERE IS N O DISPUTE THAT THE APPEAL WAS FILED BEFORE THE CIT(A) ON 16.03.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FILE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 WHEN THE PERMISSIBLE TIME LIMIT HAD ALREADY EXPIRED. LEARNED CIT(A) DECLINED TO CONDONE THE DE LAY AND DISMISSED THE APPEAL SUMMARILY. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE AND HAVING PERUSED THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE ISSU E IN QUESTION IS COVERED, IN FAVOUR OF ITA NO. 3489/AHD/2016 SAMIR PRAVINBHAI SHAH VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 2 OF 3 THE ASSESSEE, BY A DECISION OF THE CO-ORDINATE BENC H IN THE CASE OF SHRI RANG INFRASTRUCTURE P LTD VS. DCIT (ITA NO. 266/AHD/2017 ; ORDER DATED 04.04.2018), WHEREIN THE TRIBUNAL HAS OBSERVED AS FOLLOWS:- 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE M ATTER 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 FILIN G E-APPEAL. IN THIS VIEW OF THE MATTER, LEARNED COUNSELS ARGUMENTS POINTING OUT TH AT THE MECHANISM OF E- FILING DOES NOT HAVE THE SANCTION OF THE STATUTE, A ND THAT, IN ANY EVENT, PRESCRIPTION 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 THE MAT TER ON MERITS, AFTER GIVING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH THE LAW. WE ORDER SO. 4. WE SEE NO REASONS TO TAKE ANY OTHER VIEW OF THE MATTER THAN THE VIEW SO TAKEN BY THE CO-ORDINATE BENCH IN THE CASE OF SHRI RANG I NFRASTRUCTURE P LTD (SUPRA). RESPECTFULLY FOLLOWING THE VIEWS SO TAKEN BY THE CO -ORDINATE BENCH (SUPRA), WE REMIT THE MATTER BACK TO THE CIT(A) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER PROVIDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 8TH AUGUST, 2018. SD/- SD/- PRAMOD KUMAR MS. MADHUMITA ROY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 8 TH DAY OF AUGUST, 2018 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A)-6, AHMEDABAD (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER //TRUE COPY// TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD ITA NO. 3489/AHD/2016 SAMIR PRAVINBHAI SHAH VS. DCIT ASSESSMENT YEAR: 2013-14 PAGE 3 OF 3 1. DATE OF DICTATION: ................COVERED MATT ER..27.07.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 27.07.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . .8.8.18 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: ......