Vidhya Prachar Mandal, Ahmedabad V. The Income tax Officer, Ward-2 (Exemption), Ahmedabad

ITA 447/AHD/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8338 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.447/AHD/2017 ( / ASSESSMENT YEAR : 2013-14) VIDHYA PRACHAR MANDAL SHREE C V MISTRY KANYA VIDYA MANDIR KALIKUND ROAD, DHOLKA AHMEDABAD-387 810 / VS. THE ITO WARD-2 (EXEMPTION) ASHRAM ROAD AHMEDABAD-380 009 # ./ ./ PAN/GIR NO. : AAATV 3840 P ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : MS.URVASHI SHODHAN, AR '#& )( / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.DR *+ ), / DATE OF HEARING 10/10/2017 -./0 ), / DATE OF PRONOUNCEMENT 16/ 10 /2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE WHEREBY THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-9, AHMEDABAD [CIT(A) IN SHORT] DATED 06/12/2016 FOR THE ASSESSMENT YEAR (AY) 2013-14 HAS BEEN CHALLENG ED. ITA NO.447/AHD/ 2017 VIDHYA PRACHAR MANDAL VS. ITO ASST.YEAR 2013-14 - 2 - 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS BUT ES SENTIALLY CHALLENGES THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL O F THE ASSESSEE AS NON- MAINTAINABLE AND THUS NON-EST . 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES OF THE ASSESSEE AND REVENUE AND ON PERUSAL OF THE ORDER OF THE CIT(A), WE NOTE THAT THE APPEAL BEFORE THE CIT(A) WAS FILED MANUALLY BY THE ASSESSEE ON 29/03/2016. THE CIT(A) OBSERVED THAT RULE 45 OF TH E INCOME TAX RULES, 1962 ENJOINS COMPULSORY FILING OF THE APPEAL ELECTR ONICALLY W.E.F. 01/05/2016 IN RESPECT OF PERSONS WHO ARE REQUIRED T O FURNISH RETURN OF INCOME. THE CIT(A) ACCORDINGLY INVOKED THE PROVISI ONS OF SECTION 249 R.W.RULE 45 OF THE IT RULES, 1962 AND HELD THAT APP EAL FILED MANUALLY IS NON-MAINTAINABLE FOR ADJUDICATION PURPOSES. HE ACC ORDINGLY DECLINED TO DECIDE THE ISSUES INVOLVED ON MERITS. 4. WE NOTE THAT THE ASSESSEE HAS DULY FILED THE APP EAL MANUALLY WHICH WAS ALSO RECEIPTED BY THE OFFICE OF THE CIT(A). I T IS NOT MENTIONED AS TO WHETHER ANY OPPORTUNITY WAS GRANTED TO THE ASSESSEE TO REPLACE THE AFORESAID APPEAL FILED PHYSICALLY WITH E-APPEAL. W E ALSO TAKE NOTE OF THE FACT THAT THE ASSESSEE IS A TRUST ENGAGED IN EDUCAT IONAL AND CULTURAL WORK AND THEREFORE CATERS TO SUBSERVE THE LARGER PUBLIC INTEREST. IT IS ALSO CLAIMED THAT PROPER GUIDANCE WAS NOT AVAILABLE TO T HE ASSESSEE FOR UPHOLDING APPEAL ELECTRONICALLY BEING NEWLY INTROD UCED. IN THESE ITA NO.447/AHD/ 2017 VIDHYA PRACHAR MANDAL VS. ITO ASST.YEAR 2013-14 - 3 - CIRCUMSTANCES AND HAVING REGARD TO THE FACT THAT AS SESSEE BEING A TRUST IS NOT CONVERSANT WITH THE TECHNICAL FACTS COUPLED WIT H THE FACT THAT ELECTRONIC FILING OF THE APPEAL BEFORE THE FIRST AP PELLATE AUTHORITY WAS INTRODUCED ABOUT THE TIME WHEN THE ASSESSEE FILED T HE APPEAL MANUALLY, WE ARE OF THE CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN THE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIA TE TO ENABLE THE ASSESSEE TO FILE APPEAL ELECTRONICALLY BEFORE THE C IT(A) IN ACCORDANCE WITH LAW AND DIRECT THE CIT(A) TO ADMIT THE AFORESA ID APPEAL FOR ITS DISPOSAL ON MERITS. THE ASSESSEE THEREFORE SHALL B E ENTITLED TO FILE THE APPEAL ELECTRONICALLY AFRESH WITHIN 30 DAYS OF SERV ICE OF THIS ORDER TO HER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STANDS CONDONED . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/ 10 /2017 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 16/ 10 /2017 4..*,.*../ T.C. NAIR, SR. PS ITA NO.447/AHD/ 2017 VIDHYA PRACHAR MANDAL VS. ITO ASST.YEAR 2013-14 - 4 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-9, AHMEDABAD 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 10.10.17(DICTATION-PAD 5- P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.10.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 16.10.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.10.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER