INDO AMERICAN JEWELLERY LTD, MUMBAI V. ITO, WARD 12(2)(4), MUMBAI

ITA 3600/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8066 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH MUMB AI BEFORE SHRI MAHAVIR SINGH, VICE- PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3600/MUM/2019 (ASSESSMENT YEAR 2013-14) INDO AMERICAN JEWELLERY LTD., B-203, THE NIGHTINGALE C.H.S. LTD., CHARKOP ROAD, KANDIVALI (WEST), MUMBAI- 400067 P AN: AAACI5033J VS. CIT (APPEALS)- 20, 5 TH FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI-400021. APPELLANT RESPONDENT APPELLANT BY : SHRI MADHUR AGARWAL (AR REVENUE BY : MS. SHREEKALA PARDESHI (DR) DATE OF HEARING : 02.11.2020 DATE OF PRONOUNCEMEN T : 11 .01.2021 ORDER PER MAHAVIR SINGH, VP; 1. THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI [FOR SHORT THE LD. CIT(A)] IN APPEAL NO.CIT(A)-20/IT-10113/2016-17 ORDER DATED 22.03.201 6. ASSESSMENT WAS FRAMED BY ITO WARD-12(2)(4), MUMBAI FOR THE ASSESSM ENT YEAR 2013-14 UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER THE ACT) VIDE HIS ORDER DATED 31.03.2016. 2. THE FIRST GROUND RAISED BY ASSESSEE IS AGAINST THE DISMISSAL OF APPEAL ON THE GROUND THAT FORM-35 WAS NOT VERIFIED AND DIGITALLY SIGNED. FOR THIS, THE ASSESSEE HAS RAISED FOLLOWING TWO GROUNDS WHICH ARE AS UNDER: 1 GROUND NO.1 ITA NO. 3600 MUM 2019-INDO AMERICAN JEWELLERY LTD. 2 THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS)-20 , MUMBAI [THE 'CIT- (A)'] HAS ERRED IN LAW AND IN CIRCUMSTANCES OF THE CASE DISMISSED THE APPEAL OF THE APPELLANT ON THE GROUND THAT FORM 35 WAS NOT VE RIFIED AND DIGITALLY SIGNED BY THE PERSON AUTHORIZED TO VERIFY THE RETURN OF IN COME UNDER SECTION 140 OF THE INCOME TAX ACT WITHOUT APPRECIATING THE FACT THAT F ORM 35 E-FILED ON THE INCOME TAX E-FILING PORTAL WAS AS PER THE PRESCRIBE D GUIDELINES AND DIGITALLY SIGNED. 2 GROUND NO.2 THE HON'BLE CIT-(A) HAS ERRED IN LAW AND IN CIRCUMS TANCES OF THE CASE ERRED IN TREATING THE APPEAL TO BE 'NOT VALID' IS INAPPROPRI ATE AND WITHOUT GIVING AN OPPORTUNITY TO THE APPELLANT FOR PROVIDING ANY CLAR IFICATION OR BEING HEARD. 3. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE STA TED THAT FORM-35 WAS DULY VERIFIED AND DIGITALLY SIGNED AND CIT(A) WITHO UT AFFORDING ANY OPPORTUNITY, DISMISSED THE APPEAL BY OBSERVING AS U NDER: 4. IN THE INSTANT CASE, THE FORM-35 HAS BEEN VERIF IED AND DIGITALLY SIGNED NEITHER BY THE MANAGING DIRECTOR NOR ANY OTHER DIRE CTOR. THEREFORE, THE APPEAL IS NOT ALLOWED. ACCORDINGLY, THE APPEAL IS TREATED AS DISMISSED. 4. WHEN THIS FACT WAS POINTED OUT TO SR. DR, SHE FAIRL Y CONCEDED THE POSITION. AFTER HEARING BOTH THE SIDES AND GOING THROUGH THE FACTS OF THE CASE, WE SET- ASIDE THE ORDER OF CIT(A) AND REMAND THE MATTER BAC K TO HIS FILE FOR ADJUDICATION OF THE ISSUES ON MERITS. WE NOTED THAT THE FORM NO 35 IS VERIFIED AND DIGITALLY SIGNED. HENCE, WE DIRECT THE CIT(A) ACCORDINGLY. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY 2021. SD/- SD/- RAJESH KUMAR MAHAVIR SINGH ACCOUNTANT MEMBER VICE-PRESIDENT MUMBAI, DATE: 11.01.2021 SK COPY OF THE ORDER FORWARDED TO : ITA NO. 3600 MUM 2019-INDO AMERICAN JEWELLERY LTD. 3 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR C BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST . REGISTRAR ITAT , MUMBAI