SURESH KISHANCHAND CHANGWANI, MUMBAI V. ACIT 23(3), MUMBAI

ITA 4539/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3291 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Section: 201

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) I.T.A. NO. 4539 /MUM/ 201 8 (ASSESSMENT YEAR 20 14 - 1 5 ) SURESH KISHANCHAND CHANGWANI C/O. SHRI SURESH N. OTWANI ADVOCATES, 305, 3 RD FLOOR ADAMJI BUILDING, 413, KATHA BAZA R, MUMBAI - 400 009. PAN : AABPC0937F V S . ACIT 23(3) MUMBAI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI SURESH OTWANI DEPARTMENT BY SHRI CHAITANYA ANJARIA DATE OF HEARING 4 .7 . 201 9 DATE OF PRONOUNCEMENT 20.8 . 201 9 O R D E R THIS APPE AL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) DATED 31.3.2018 AND PERTAINS TO A.Y. 2014 - 15. 2. THE PRELIMINARY ISSUE RAISED IS THAT LEARNED CIT - A ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE TECHNICAL GROUND THAT THE APPEAL WAS NOT FILED ELECTRONICALLY. 3. BRIEF FACTS OF THE CASE ARE THAT PURSUANT TO THE ASSESSMENT ORDER ASSESSEE FILED APPEAL BEFORE THE LEARNED CIT(A). LEARNED CIT(A) NOTED THAT PURSUANT TO THE DIRECTIONS IN THIS REGARD, FROM THE CURRENT ASSESSMENT YEAR THE APPEAL B EFORE THE LEARNED CIT - A WAS TO BE FILED IN ELECTRONIC MODE. THE LEARNED CIT - A NOTED THAT SINCE IT WAS MANDATORY FOR THE ASSESSEE TO FILE APPEAL ELECTRONICALLY, HE DISMISSED THE APPEAL IN LIMINE ON THE TECHNICAL GROUND. 4. AGAINST THIS ORDER ASSESSEE IS IN APPEAL BEFORE ITAT . 5. I HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. I FIND THAT IN THE PRESENT CASE THE LEARNED CIT - A HAS NOT ADJUDICATED THE APPEAL FILED BEFORE HIM. SURESH KISHANCHAND CHANGWANI 2 HE HAS DISMISSED THE SAME AS UNADMITTED ON THE GROUND THAT THE ASSESSEE WAS RE QUIRED FILE THE APPEAL ELECTRONICALLY . SINCE IT WAS NOT SO DONE THE LEARNED CIT - A DISMISSED THE APPEAL. IT IS THE PLEA OF THE ASSESSEE THAT THIS WAS THE FIRST YEAR WHEN IT WAS REQUIRED THAT THE APPEAL SHOULD BE FILED ELECTRONICALLY. IT IS PRAYED THAT THERE WERE SOME TECHNICAL GLITCHES AND ACCORDINGLY IT IS PRAYED THAT THE APPEAL SHOULD BE ADMITTED AND PROPER ORDER ON THE ADJUDICATION OF THE SAME SHOULD BE GIVEN. IT IS ALSO SUBMITTED THAT L ATER ON APPEAL WAS ALSO FILED ELECTRONICALLY. 6. UP ON CAREFUL CONSI DERATION I FIND THAT THE ASSESSEE'S PLEA IS THAT IT WAS THE FIRST YEAR OF THE REQUIREMENT OF THE APPEAL TO BE FILED ELECTRONICALLY AND THERE WERE SOME TECHNICAL GLITCHES. IT IS PRAYED THAT IN THE INTEREST OF JUSTICE THE APPEAL SHOULD BE ADJUDICATED ON MERI TS. THIS IN OUR CONSIDERED OPINION DESERVES PROPER CONSIDERATION. I NOTE THAT IT IS SETTLED LAW THAT IN THE WEB OF HYPERTECHNICALITY JUSTICE SHOULD NOT TAKE A BACKSEAT. ACCORDINGLY I REMIT THE ISSUE TO THE FILE OF LEARNED CIT - A. LEARNED CIT - A DIRECTED TO C ONSIDER THE ISSUES RAISED ON MERITS AND PASS BY SPEAKING ORDER AFTER GIVING PROPER NOTICE TO THE ASSESSEE. 7. IN THE RESULT ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 20.8 . 201 9 . SD/ - (SH A MIM YAHYA ) ACCOUNTANT MEMBER MUMBAI ; DATED : 20 / 8 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. D R, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI