M/s. RADXPORT ENTERPRISES P. LTD., MUMBAI V. ITO Wd. -1(3)(1), MUMBAI

ITA 4277/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8717 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Additional evidence; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA NO. 4277 /MUM/201 8 ( ASSESSMENT YEAR : 2013 - 1 4 ) M/S. RADXPORT ENTERPRISES PVT.LTD. 3/A - 1, COURT CHAMBERS 3 RD FLOOR, 35, NEW MARINE LI NES, MUMBAI 400 020 VS. INCOME TAX OFFICER 1(3)(1) AAYAKAR BHAVAN M.K.ROAD MUMBAI 400 020 PAN/GIR NO. AABCR3371F (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY SHRI MADHUR AGARWAL REVENUE BY SHRI D.G. PANSARI DATE OF HEARING 03 / 09/ 2019 DATE O F PRONOUNCEMENT 1 1 / 09 /2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4277/MUM/2018 FOR A.Y. 201 3 - 1 4 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3, MUMBAI IN APPEAL NO. CIT(A), MUMBAI - 3/1004 6/ 2016 - 17 DATED 26/03/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 25/02 /2016 BY THE LD. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MUMBAI (HEREINAFTER R EFERRED TO AS LD. AO). 2. THE ONLY EFFECTIVE ISSUE TO BE DECIDED IN THIS APPEAL IS THAT THE ASSESSEE HAD RAISED SEVERAL GROUNDS ON MERITS, IT HAS RAISED A PRELIMINARY GROUND NO.1 QUESTIONING THE DISMISSAL OF THE APPEAL OF THE ASSESSEE BY ITA NO .4 277 /MUM/2018 M/S. RADXPORT ENTERPRISES PVT.LTD 2 THE LD. CIT(A) ON THE GROUND THAT APPEAL WAS NOT PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) IN ELECTRONIC MODE. 3. WE HAVE HEARD BOTH THE PARTIES . IT IS NOT IN DISPUTE THAT THE ASSESSEE HAS PREFERRED AN APPEAL WITHIN TIME BEFORE THE LD. CIT(A) MANUALLY. IT IS A FACT THAT ASSESSEE HAD NOT PREFERRED ANY APPEAL BEFORE THE LD. CIT(A) IN ELECTRONIC MODE. THIS TRIBUNAL HAS BEEN CONSISTENTLY HOLDING THAT EVEN IF THE APPEAL HAS BEEN FILED MANUALLY BEFORE THE LD. CIT(A) INSTEAD OF ELECTRONIC FORM, THE LD. CIT(A) CANNOT DISMIS S THE APPEAL OF THE ASSESSEE WITHOUT ADJUDICATING THE ISSUE ON MERITS. ACCORDINGLY, WE DEEM IT FIT AND APPROPRIATE TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADMIT THE APPEAL AND CONSIDER THE GROUNDS RAISED THEREON AFRESH IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO GIVEN LIBERTY TO RAISE ADDITIONAL GROUNDS AND FURNISH ADDITIONAL EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS, IF THEY SO DESIRE. SINCE THE APPEAL HAS BEEN SET ASIDE TO THE FILE OF THE LD. CIT(A) ON PRELIMINAR Y GROUND, THE ADJUDICATION OF OTHER GROUNDS ON MERITS DOES NOT ARISE AT THIS STAGE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 / 09 /2019 SD / - ( RAM LAL NEGI ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 11 / 09 /2019 KARUNA , SR.PS ITA NO .4 277 /MUM/2018 M/S. RADXPORT ENTERPRISES PVT.LTD 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//