SUN JEWELS INTERNATIONAL PVT. LTD. (FORMERLY KNOWN AS ELEGANZA JEWELLERY PVT. LTD.), MUMBAI V. DCIT - 11(2)(2), MUMBAI

ITA 3995/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2632 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Assessee Lawyers: RAVIKANT S PATH AK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL , HON'BLE ACCOUNTANT MEMBER ITA NO. 3995 /MUM/201 8 (A.Y: 2013 - 14) M/S. SUNJEWELS INTERNATIONAL PVT. LTD., {MERGED WITH M/S ELEGANZA JEWELLERY PVT. LTD., NOW KNOWN AS M/S. SUNJEWELS PVT. LTD.,} UNIT NO. 102/103, SDF IV SEEPZ, ANDHERI (E) MUMBAI 400 096 V. DY. CIT CIRCLE - 11(2)(2 ) AAYAKAR BHAVAN MUMBAI (APPELLANT) (RESPONDENT) ITA NO. 3996/MUM/2018 (A.Y: 2013 - 14) M/S ADITI JEWELS PVT. LTD., {MERGED WITH M/S ELEGANZA JEWELLERY PVT. LTD., NOW KNOWN AS M/S. SUNJEWELS PVT. LTD.,} UNIT NO. 102/103, SDF IV SEEPZ, ANDHERI (E) MUMBAI 400 096 V. DY. CIT CIRCLE - 11(2)(2) AAYAKAR BHAVAN MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAVIKANT S. PATHAK DEPARTMENT BY : SHRI CHAUDHARY ARUNKUMAR SINGH DATE OF HEARING : 20.08.2019 DATE OF PRONOUNCEMENT : 20 .08 .2019 O R D E R PER C. N. PRASAD (JM) 1. THESE TWO APPEALS ARE FILED BY DIFFERENT ASSESSEE S OF SAME GROUP CONCERN , AGAINST SEPARATE ORDER S OF THE LEARNED COMMI SSIONER OF INCOME 2 ITA NO. 3995 & 3996/MUM/2018 (A.Y: 2013 - 14) M/S. SUNJEWELS INTERNATIONAL PVT. LTD., M/S ADITI JEWELS PVT. LTD., TAX (APPEALS) 18 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y.2013 - 14 DATED 26.04.2018 . 2. IN BOTH THESE APPEALS ASSESSEES HAS RAISED THE COMMON GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL IN ELECTRONIC FORM AND WERE FILED MANUALLY. 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SUBM ITS THAT APPEAL S OF THE ASSESSEE S WERE REJECTED FOR THE REASON THAT ASSESSEE HAS NOT FILED APPEAL IN THE ELECTRONIC FORM AND WAS FILED MANUALLY. LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT APPEALS WERE FILED WITHIN PRESCRIBED TIME MANUALLY. LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE DISMISSAL OF APPEAL ON TECHNICAL GROUND IS NOT JUSTIFIED WHEN THE APPEALS WERE FILED IN TIME MANUALLY AND IT IS ONLY A TECHNICAL DEFECT AND THE APPEAL CANNOT BE INVALIDATED SINCE IT IS NOT FILED ELECTRONICALLY. RELIANCE IS PLACED ON THE FOLLOWING DECISIONS IN SUPPORT OF HIS CONTENTION THAT THE APPEAL FILED MANUALLY CANNOT BE TREATED AS INVALID SIMPLY BECAUSE IT WA S NOT FILED ELECTRONICALLY. (I) LYKA LABS LIMITED V. ACIT [ITA NOS 7436 TO 7438/MUM/2017] (II) MR. UMESH A MISHRA V. ITO [ ITA NO. 1936/MUM/2018] (III) M/S. UNIQUE PROPERTIES & SECURITIES PVT LTD V. DCIT [ITA NO. 5475/MUM/2017] (IV) M/S. ASTERIX REINFORCED LTD. V. ITO [ITA NO. 426/M/2018] (V) ALL INDIA FEDERAT ION OF TAX PRACTITIONERS V. ITO [ITA NO. 7134/MUM/2017] (VI) PRAGNA MANISH CHHEDA C/O V. ITO [ITA NO. 163 1 /MUM/2018] 3 ITA NO. 3995 & 3996/MUM/2018 (A.Y: 2013 - 14) M/S. SUNJEWELS INTERNATIONAL PVT. LTD., M/S ADITI JEWELS PVT. LTD., LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE ABOVE DECISION S OF THE COORDINATE BENCH SUBMITS THAT ON IDENTICAL SITUATION THE TRIBUNAL RESTORED THE APPEAL TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO THE ASSESSEE TO FILE AP PEAL IN ELECTRONIC FORM. LD. COUNSEL FOR THE ASSESSEE T HEREFORE SUBMITS THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE LD.CIT(A) FOLLOWING THE ORDER OF THE TRIBUNAL. 4. LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW . 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW AND THE CASE LAWS RELIED ON . IDENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS V. ITO (SUPRA) AND THE TRIBUNAL HELD THAT NON - FILI NG OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PROCEDURAL DEFECT WHICH CAN BE CURED AND TH E TRIBUNAL RESTORED MATTER BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL OF APPEAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE THE APPEAL IN ELECTRONIC FORM WITHI N TEN DAYS ON RECEIPT OF ORDER. SIMILAR VIEW HAS BEEN TAKEN BY THE COORDINATE BENCHES IN THE ABOVE DECISIONS WHICH WERE RELIED ON BY THE LD. COUNSEL FOR THE ASSESSEE. FOLLOWING THE ABOVE DECISIONS, ASSESSEE IS DIRECTED TO E - FILE THE AFORESAID APPEAL S WIT HIN A PERIOD OF 15 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, CONSEQUENT TO WHICH DELAY IN E - FILING SHALL STAND CONDONED AND WE RESTORE THESE TWO APPEALS TO THE FILE 4 ITA NO. 3995 & 3996/MUM/2018 (A.Y: 2013 - 14) M/S. SUNJEWELS INTERNATIONAL PVT. LTD., M/S ADITI JEWELS PVT. LTD., OF THE L D.CIT(A) FOR DISPOSAL ON MERITS. NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 20 TH AUGUST, 2019 SD/ - SD/ - ( MANOJ KUMAR AGGARWAL ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 20/ 08 / 2019 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM