Shri Rishibhai Nitinbhai Shah, Ahmedabad V. The ITO, Ward-2(1)(1), Ahmedabad

ITA 375/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7940 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: PIYUSH AGRAWAL
• Keywords: Period of limitation; Time period of passing order
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 375/AHD/2018 ( ASSESSMENT YEAR : 2013-14) SHRI RISHIBHAI NITINBHAI SHAH, A-5, ARIHANTNAGAR SOCIETY, GURUKUL ROAD, MEMNAGAR, AHMEDABAD / VS. THE INCOME TAX OFFICER, WARD-2(1)(1), AHMEDABAD ./ ./ PAN/GIR NO. : BJLPS7114N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PIYUSH AGRAWAL, A.R. / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. DATE OF HEARING 20/06/2018 !'# / DATE OF PRONOUNCEMENT 03/07/2018 / 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 CIT(A)-2, AHMEDAB AD (CIT(A) IN SHORT), DATED 30.01.2018 ARISING IN THE ASSESSMENT ORDER DATED 21.03.2015 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMEN T YEAR 2013-14. ITA NO. 375/AHD/18 [SHRI RISHIBHAI N. SHAH VS. ITO] A.Y. 2013-14 - 2 - 2. ON PERUSAL OF THE ORDER OF THE CIT(A), IT IS NO TICED THAT THE ASSESSEE HAD FILED APPEAL BEFORE THE CIT(A) IN PAPE R FORM ON 25.04.2016 (WITHIN THE LIMITATION PERIOD OF 30 DAYS ) INSTEAD OF FILING APPEAL ELECTRONICALLY AS REQUIRED UNDER RULE 45 OF THE INCOME TAX RULES, 1962, W.E.F. 01.03.2016, WHICH WAS LATTER EX TENDED TO 15.06.2016. THE CIT(A) THUS OBSERVED THAT IT WAS I NCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRONICALLY TO PURSUE RE MEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT TH E CASE OF THE ASSESSEE IS COVERED BY THE PROVISIONS OF SECTION 24 9 R.W. RULE 45 OF THE IT RULES, 1962, WHICH LAYS DOWN THAT EVERY APPE AL SHALL BE FILED IN THE PRESCRIBED FROM AND SHALL BE VERIFIED IN THE PR ESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND THAT PAPER APPEAL SO F ILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND NOT MAINTAINABLE F OR THE PURPOSE OF ADJUDICATION. THE CIT(A) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS DEFECTIVE AND NON-MAINTAINABLE. 3. IN THIS CONTEXT, WE NOTE THAT THE ASSESSEE HAS D ULY FILED THE APPEAL IN PAPER FORM WHICH WAS RECEIPTED BY THE OFF ICE OF THE CIT(A) ON 25.04.2016. IT IS ALSO NOTICED THAT THE ASSESSE E HAS UPLOADED THE APPEAL MEMO ELECTRONICALLY ON 06.04.2017 ALBEIT BEL ATEDLY. IN THESE CIRCUMSTANCES AND HAVING REGARD TO THE FACT THAT E- FILING WAS INTRODUCED ABOUT THAT TIME IN THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE. IT IS THUS QUITE PLAUSIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BREACH COMMI TTED BY THE ITA NO. 375/AHD/18 [SHRI RISHIBHAI N. SHAH VS. ITO] A.Y. 2013-14 - 3 - ASSESSEE IS THUS CLEARLY TECHNICAL IN NATURE. WE T HUS ARE OF A CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN T HESE CIRCUMSTANCES. CONSEQUENTLY, WE DIRECT THE CIT(A) TO ADMIT THE APP EAL FILED ELECTRONICALLY FOR DISPOSAL ON MERITS BY GRANTING C ONDONATION OF DELAY. THE INTERVENING TECHNICAL DELAY IN FILING THE E-APP EAL AS PER THE PRESCRIBED METHOD STANDS CONDONED AND THE APPEAL FI LED BEFORE THE CIT(A) IS REVIVED FOR ADJUDICATION ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/07/2018 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 03/0 7/2018