Shree Akdant Steel Associates, Ahmedabad V. The Income tax Officer, Ward-5(2)(4), Ahmedabad

ITA 402/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7846 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Section: 143(3)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ ITA NO. 402/AHD/2017 / ASSESSMENT YEAR: 2013-14 SHREE AKDANT STEEL ASSOCIATES 607, AKRUTI COMPLES NR.STADIUM CIRCLE NAVRANGPURA AHMEDABAD 380009. VS ITO, WARD-5(2)(4) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI JINESH SHAH, AR REVENUE BY : SHRI R.P. MAURYA, SR.DR / DATE OF HEARING : 17/07/2018 /DATE OF PRONOUNCEMENT : 17/07/2018 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A)- 5, AHMEDABAD DATED 8.12.2016 PASSED FOR THE ASSESSMENT YEAR 2013-14. 2. IT IS PERTINENT TO OBSERVE THAT ASSESSEE IS A PA RTNERSHIP FIRM. IT HAS FILED ITS RETURN OF INCOME 30.9.2013 DECLARING TOTA L INCOME AT RS.13,69,080/-. THE LD.AO HAS PASSED AN ASSESSMENT ORDER ON 24.2.2016 UNDER SECTION 143(3) OF THE INCOME TAX ACT. SUB-SE CTION (2) OF SECTION 249 AUTHORISE AN ASSESSEE TO FILE AN APPEAL WITHIN 30 DAYS FROM SERVICE OF THE ASSESSMENT ORDER/DEMAND NOTICE. THE ASSESSEE H AS FILED ITS APPEAL BEFORE THE LD.CIT(A) ON 22.3.2016 WHICH IS WITHIN 3 0 DAYS FROM THE DATE OF ASSESSMENT ORDER. THE LD.CIT(A) HAS DISMISSED T HE APPEAL OF THE ASSESSEE WITHOUT ADJUDICATING THE ISSUE ON MERIT ON THE GROUND THAT ITA NO.402/AHD/2017 - 2 CBDT HAS AMENDED RULE 45 OF INCOME TAX RULES 1962 VIDE WHICH THE ASSESSEE WAS REQUIRED TO FILE THE APPEAL FROM THE ASSESSMENT ORDER ELECTRONICALLY. THE ASSESSEE FAILED TO TRANS MIT ITS APPEAL IN ELECTRONIC FORM WITHIN STATUTORY PERIOD. RATHER IT HAS FILED ON 10.11.2016. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE ARE OF THE VIEW THAT THE LD.CIT(A) HAS NOT JUSTIFIED IN DISMISSING THE A PPEAL OF THE ASSESSEE ON SUCH TECHNICAL ISSUE WITHOUT ADJUDICATING IT ON MERIT. THE RIGHT TO FILE HAS BEEN PROVIDED IN STATUTE UNDER SECTION 249 WHIC H CAN ONLY BE TAKEN AWAY BY LEGISLATIVE AMENDMENT AND NOT IN A DELEGATE D MANNER. THE LD.CIT(A) SHOULD HAVE DECIDED THE APPEAL ON MERIT. IT HAS FILED APPEAL WITHIN DUE DATE. IT IS ALSO IMPORTANT TO NOTE THAT WHEN THE ASSESSMENT ORDER WAS PASSED AND RIGHT TO FILE APPEAL WAS AVAIL ABLE WITH THE ASSESSEE. AT THAT POINT OF TIME, CBDT CIRCULAR NOT CAME INTO EXISTENCE. THE LD.CIT(A) OUGHT TO HAVE LOOKED INTO THAT ASPECT S ALSO. THE ASSESSMENT ORDER WAS PASSED ON 24.2.2016 WHEREAS TH E CBDT CIRCULAR CAME INTO EXISTENCE ON 1.3.2016. IF THE ASSESSEE H AS FILED APPEAL ON 25.2.2016 ITSELF, THEN HOW THE LD.COMMISSIONER COUL D LEVEL ALLEGATIONS AGAINST THE ASSESSEE ABOUT NON-MAINTAINABILITY OF I TS APPEAL. IN VIEW OF THE ABOVE DISCUSSION, THE APPEAL OF THE ASSESSEE IS ALLOWED. ISSUES ARE SET ASIDE TO THE LD.CIT(A) WHO WILL DECIDE THE APPE AL ON MERIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2018. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED, 17/07/2018