Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 1821 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-12-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Assessment Year
2010-2011
Appeal Filed On
01-06-2018
Judgement Text
T HE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA ( A M) & SHRI PAVAN KUMAR GADALE (JM) I.T.A. NO. 3868 /MUM/ 201 8 (ASSESSMENT YEAR 2010 - 11 ) I.T.A. NO. 386 9 /MUM/2018 (ASSESSMENT YEAR 2013 - 1 4 ) M/S. DIAGOLD DESIGN LTD. R - 1, CAMA IN DUSTRIAL ESTATE, WALBHAT ROAD GOREGAON - EAST MUMBAI - 400 063. PAN : AABCD3716A V S . DCIT - 12(2)(1) AAYAKAR BHAVAN M.K. ROAD CHURCHGATE MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI K.C. TODARWAL DEPARTMENT BY SHRI DINESH PANDE DATE OF HEARING 03 . 1 2 . 20 20 DATE OF PRONOUNCEMENT 04 . 1 2 . 20 20 O R D E R PER BENCH : - THE S E APPEAL S BY THE ASSESSEE IS DIRECTED AGAINST RESPECTIVE ORDER S OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) [IN SHORT LEARNED CIT(A)] AND PERTAINS TO ASSESSME NT YEAR S 2010 - 11 & 2013 - 14. 2. T HE PRELIMINARY ISSUE RAISED IS THAT LEARNED CIT ( A ) ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE TECHNICAL GROUND THAT THE WAS NOT FILED ELECTRONICALLY. 3. BRIEF FACTS OF THE CASE ARE THAT PURSUANT TO THE ASSESSMENT ORD ER S BOTH DATED 31.3.2016 ASSESSEE FILED APPEALS BEFORE THE LEARNED CIT( A ) . L EARNED CIT ( A ) NOTED THAT PURSUANT TO THE DIRECTIONS IN CIRCULAR DATED IN THIS REGARD, FROM THE CURRENT ASSESSMENT YEAR THE APPEAL BEFORE THE LEARNED CIT ( A ) WAS TO BE FILED IN E LE CTRONIC MODE. THE LEARNED CIT( A ) NOTED THAT SINCE IT WAS MANDATORY FOR THE ASSESSEE TO FILE APPEAL ELECTRONICALLY, HE DISMISSED THE APPEAL IN LIMINE ON THE TECHNICAL GROUND. 2 4. AGAINST THIS ORDER ASSESSEE IS IN APPEAL S BEFORE US. 5. WE HAVE HEARD BOTH TH E COUNSEL AND PERUSED THE RECORDS. WE FIND THAT IN THE PRESENT CASE THE LEARNED CIT ( A ) HAS NOT ADJUDICATED THE APPEAL FILED BEFORE HIM. HE HAS DISMISSED THE SAME AS UN - ADMITTED ON THE GROUND THAT THE ASSESSEE WAS REQUIRED FILE THE APPEAL ELECTRONICALLY. SI NCE IT WAS NOT SO DONE THE LEARNED CIT ( A ) DISMISSED THE APPEAL. IT IS THE PLEA OF THE ASSESSEE THAT THIS WAS THE FIRST YEAR WHEN IT WAS REQUIRED THAT THE APPEAL SHOULD BE FILED ELECTRONICALLY. IT IS PRAYED THAT THERE WERE SOME TECHNICAL GLITCHES AND ACCORD INGLY IT IS PRAYED THAT THE APPEAL SHOULD BE ADMITTED AND PROPER ORDER ON THE ADJUDICATION OF THE SAME SHOULD BE GIVEN. 6. UP ON CAREFUL CONSIDERATION WE NOTE THAT THE INCOME TAX ACT IN SECTION 249 DOES NOT DIRECTLY PROVIDE FOR ELECTRONIC FILING OF APPEAL . IT IS PROVIDED IN SECTION 249 READ WITH RULE 45 OF THE INCOME TAX RULES READ WITH THE NOTIFICATION NO. SO - 637(E) DATED 1.3.2016 BY CBDT THAT ELECTRONIC FILING OF APPEAL BEFORE C I T ( A ) IS PR ESCRIB ED. WE F IND THAT THE ASSESSEE'S PLEA IS THAT IT WAS THE FIR ST YEAR OF THE REQUIREMENT OF THE APPEAL TO BE FILED ELECTRONICALLY AND THERE WERE SOME TECHNICAL GLITCHES. 7. FURTHER WE NOTE THAT LEARNED CIT(A) HAS HIMSELF ADMITTED IN HIS ORDER THAT ELECTRONIC APPEAL WAS DULY FILED BEFORE THE DATE OF HIS APPELLATE O RDER. 8. A CCORDINGLY IN OUR CONSIDERE D OPINION THE REQUEST BY LEARNED COUNSEL OF THE ASSESSEE DESERVES PROPER CONSIDERATION ON THE FACTS AND CIRCUMSTANCES REFERRED ABOV E. WE NOTE THAT IT IS SETTLE D LAW THAT IN THE WEB OF HYPERTE CH N ICALITY JUSTICE SH O ULD NOT TA KE A BACKSEAT. AS ALREADY NOTED THE ASSESSEE HA D ALREADY FILED THE APPEAL ELECTRONICALLY, WHICH WAS BEFORE LEARNED CIT(A) BEFORE HIS P ASSED HIS APPELLATE ORDER. 9. ACCORDINGLY WE REMIT THE ISSUE TO THE FILE OF LEARNED CIT ( A ) . LEARNED CIT ( A ) DIRECTED TO CONSIDER THE ISSU ES RAISED ON MERITS AND PASS A SPEAKING ORDER AFTER GIVING PROPER NOTICE TO THE ASSESSEE. 3 10. IN THE RESULT ASSESSEE'S APPEA LS ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED UNDER RULE 34(4) OF THE ITAT RULES BY PLACING THE RESULT ON NOTICE BOARD ON 04.12.2020. SD/ - SD/ - (PAV AN KUMAR GAD ALE ) (SH A MIM YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 04 / 1 2 / 20 20 COPY OF THE OR DER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI
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