Vishal Colour Roofs Pvt Ltd , Noida V. ITO WARD - 26(4), New Delhi

ITA 4431/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2487 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KATARIA
• Section: 147; 48; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4431/DEL/2019 Assessment Year 2008-09 Vishal Colour Roofs Pvt. Ltd., G-21, Site-V, Surajpur Industrial Area, Kasna, Gr. Noida, Noida. v. ITO, Ward-26(4), New Delhi. TAN/PAN: AAFCA2966F (Appellant) (Respondent) Appellant by: None Respondent by: Shri Vijay Kataria, Sr.DR Date of hearing: 12 05 2022 Date of pronouncement: 12 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een fil ed b y th e Assessee ag ain st th e o rd er o f th e Co mmiss io n er o f In co me Tax (Ap peals)-XXIV, New Delh i (‘CIT( A)’ in sh o rt) d ate d 2 7 .0 3 .2 01 9 arisi n g fro m th e assess men t o rd er d ated 2 1 .0 3 .20 16 p assed by th e Assessin g Officer (AO) u n der Sect io n 1 4 7 /1 48 /1 4 3 (3 ) o f th e Inco me Tax Act, 1 9 6 1 (th e Act ) co n cern in g AY 20 0 8 -0 9 . 2 . Th e assessee h as raised sev eral g ro u nd s b u t essen tial ly ch all en g es th e ac ti o n o f th e CIT(A) in d ismis sin g th e a p p eal o f th e assesse e as n o n - main ta in ab le . 3 . No n e ap p eared fo r th e ass essee . I t i s seen fro m th e r eco rd th at th e a ssesse e was d u ly in fo rmed ab o u t th e ap p o in ted d ate o f I.T.A. No.4431/Del/2019 2 h earin g . Co n seq u en tly , th e ma tt er i s p ro ceed ed ex -parte in th e ab sen ce o f th e asse ssee. 4 . With th e ass is tan ce o f th e Ld .DR an d o n p eru sal o f th e o rd er o f th e CIT(A), we n o te th at t h e ap p eal b efo re t h e CIT(A) was fi led man u a lly o n 2 2 /0 4 /20 1 6 . The CIT(A) ob served th at Ru le 4 5 o f In co me Tax Ru les, 1 9 62 enjo in s co mp u lso ry e-fi l in g o f ap p eal with effec t fro m 0 1 /0 3 /2 0 16 in resp ect o f p erson s wh o are req u ired to fu rn is h retu rn o f in co me e lec tro n ical ly. T h e CIT(A) acco rd in g ly in v ok ed th e p rov isio n s o f sect io n 2 49 r.w. Ru le 4 5 o f IT Ru les, 1 9 6 2 an d h eld th at ap p eal filed man u al l y is n o n - ma in ta in ab le fo r a d ju d icat io n . 5 . We n o te th at th e assessee h as d u ly fi led th e ap peal man u ally wh ich was receip t ed b y th e o ffice o f th e CIT(A) o n 22 /0 4 /2 0 16 . We also tak e n o te o f th e fa ct th at ass essee c lai ms to h av e fi led th e ap p eal o n 1 3 .0 2 .20 1 7 electro n ica lly o n receip t o f co mmu n ica tio n b y CIT(A) d ated 0 6 .0 2 .20 1 7 citin g Ru le 4 5 o f th e I.T Ru les. In th ese c ircu ms tan c es an d h av in g regard to th e fa ct th at ass essee may n o t b e p o ssib l y co n v ersan t with th e t ech n ica l asp ec ts co u p led with th e fact th a t e lec tro n ic fil in g o f ap p ea l b e fore th e first ap p ella te au th o rit y was in tro d u ced ab o u t th e ti me wh en th e assesse e filed th e ap p eal man u al ly , we are o f th e co n sid ered o p in io n th at a ben ig n v iew b e tak en in th e circu mstan c es. Th erefo re, we co n sid er it ap p ro p riate to en ab le th e asses see to fil e ap p eal el ectro n ic a lly b efo re th e CI T(A) in acco rd ance with law an d d irect th e C IT(A) to ad mi t t h e afo resa id ap p e al fo r its d isp o sal o n merits . Th e assessee th er efo re sh al l b e en ti t led to fi le th e ap p eal ele ctro n ical ly a fresh with in 3 0 d ay s o f serv ice o f th is o rd er (if n o t alrea d y filed earl ier as p er law) fo r ad jud icat io n on I.T.A. No.4431/Del/2019 3 mer its . In terv en in g tech n ica l d elay in fi l in g th e e-ap p eal as p er th e p rescrib ed me th o d stan d s co n d o n ed . 6 . In th e resu lt, th e ap p eal o f th e a ssessee is a llo we d fo r sta tis ti ca l p u rp o ses. Order pronounced in the open Court on 12/05/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /05/2022 Prabhat