Futura Ceramics Private Limited, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

ITA 371/AHD/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5816 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH

Judgement Text

ITA NO.371/AHD/2017 ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO.371/AHD/2017 ASSESSMENT YEAR: 2008-09 FUTURA CERAMICS PVT. LTD., ................. .APPELLANT A-501, SHAPATH IV, OPP. KARNAVTI CLUB, S.G. HIGHWAY, AHMEDABAD 380 051. [PAN : AAACF 7962 P] VS. DY. COMMISSIONER OF INCOME-TAX ...........................RESPONDENT CIRCLE - 2(1)(1), AHMEDABAD. APPEARANCES BY: ASEEM L. THAKKAR FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 22.03.2018 O R D E R PER BENCH : 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES LEARNED CIT(A)S ORDER DATED 26.12.2016 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) ON 01.03.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FI LE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 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. ITA NO.371/AHD/2017 ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF 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 22 ND MARCH, 2018 SD/- SD/- SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 22 ND DAY OF MARCH, 2018 PBN/* 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