Smt. Patel Devangiben Vinodbhai, Ahmedabad V. The Income tax Officer, Ward-5(2)(3), Ahmedabad

ITA 401/AHD/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5815 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 5 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: 2013-2014
• Appeal Filed On: 16-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.401/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO.401/AHD/2017 ASSESSMENT YEAR: 2013-14 PATEL DEVANGIBEN VINODBHAI, ................ ..APPELLANT 218, AZAD SOCIETY, AMBAWADI, AHMEDABAD 380 015. [PAN : ACNPP 2057 K] VS. INCOME-TAX OFFICER, ...........................RESPONDENT WARD 5(2)(3), AHMEDABAD. APPEARANCES BY: NONE 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 08.12.2016 SUMMARILY DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN TIME. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO DISPUTE THAT THE APPEAL WAS FILED BEFORE THE CIT (A) ON 29.03.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FILE THE APPEAL EL ECTRONICALLY UNTIL 15.06.2016 WHEN THE PERMISSIBLE TIME LIMIT HAD ALREADY EXPIRED . LEARNED CIT(A) DECLINED TO CONDONE THE DELAY AND DISMISSED THE APPEAL SUMMARIL Y. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE DEEM IT FIT AND P ROPER THAT THE MATTER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDI CATION ON MERITS, AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE BONAFIDES OF DELAY IN FILIN G E-APPEAL. IN THIS VIEW OF THE MATTER, IT IS PERTINENT TO OBSERVE THAT THE MECHANI SM 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. THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF ITA NO.401/AHD/2017 ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 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. 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICA L 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