MAHARASHTRA FILM STAGE |& CULTURAL DEVELOPMENT CORPORATION LTD, MUMBAI V. ACIT 16(1), MUMBAI

ITA 4847/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5417 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI LAKSHMI NAYAKLD
• Assessee Lawyers: MALATHY PILLAILD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.4847/MUM/2018 ASSESSMENT YEAR :2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.4847/MUM/2018 ( / ASSESSMENT YEAR : 2013-14 ) MAHARASHTRA FILM STAGE & CULTURAL DEVELOPMENT CORPN. LTD. DADASAHEB PHALKE CHITRANAGRI FILMCITY, GOREGAON EAST MUMBAI-400 065. / VS. A CIT - 16(1 ) ROOM NO.439 AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. %& ./ ./PAN/GIR NO. AAACM-7646-K ( &( /APPELLANT ) : ( )*&( / RESPONDENT ) ASSESSEE BY : MS. MALATHY PILLAI-LD.AR REVENUE BY : MS. JYOTI LAKSHMI NAYAK-LD. DR / DATE OF HEARING : 05/02/2020 / DATE OF PRONOUNCEMENT : 19/02/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2013-14 CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-4, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-4/IT-120/ACIT-16(1)/2016-17 DATED 03/05/2018, INTER-ALIA , ON THE GROUND THAT LD. CIT(A) ERRED IN DISMISSING THE APPEAL BY ITA NO.4847/MUM/2018 ASSESSMENT YEAR :2013-14 2 TREATING THE MANUAL APPEAL FILED BY THE ASSESSEE AS INADMISSIBLE BY INVOKING THE PROVISIONS OF SECTION 249(1). 2. BRIEFLY STATED, THE ASSESSEE WAS ASSESSED FOR YE AR UNDER CONSIDERATION U/S 143(3) ON 29/03/2016 WHEREIN THE INCOME WAS DETERMINED AT RS.22.34 CRORES AFTER CERTAIN ADDITIO NS. AGGRIEVED, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE LEARNED FI RST APPELLATE AUTHORITY. THE APPEAL WAS FILED IN MANUAL FORM ON 2 5/04/2016. HOWEVER, AS PER EXTANT RULES, THE ASSESSEE WAS REQUIRED TO F ILE THE APPEAL IN ELECTRONIC FORM LATEST BY 15/06/2016. ALTHOUGH THE ASSESSEE WAS APPRISED OF THE SAID FACT, HOWEVER, IT FAILED TO AT TEND THE PROCEEDINGS AND CONSEQUENTLY, THE APPEAL WAS DISMISSED BEING NOT MA INTAINABLE. AGGRIEVED, THE ASSESSEE IS UNDER FURTHER APPEAL BEF ORE US. 3. UPON CAREFUL CONSIDERATION, WE FIND THAT THE APP EAL HAS BEEN DISMISSED ONLY IN VIEW OF THE FACT THAT IT WAS FILE D IN MANUAL FORM INSTEAD OF ELECTRONIC FORM AS MANDATED BY EXTANT RULES. HOW EVER, THE UNDISPUTED FACTS THAT EMERGES ARE THAT THE MANUAL APPEAL WAS F ILED WITHIN TIME PRESCRIBED FOR FILING THE APPEAL. THE SAID APPEAL I N TERMS OF CBDT NOTIFICATION NO. SO 637(E) [NO. 11/2016 (F. NO. 149 /150/2015-TPL)], DATED 1-3-2016 , WAS REQUIRED TO FILE DIGITALLY IN ELECTRONIC FORM. THE FAILURE TO FILE THE SAME IN THE PRESCRIBED FORM HAS RESULTED INTO DISMISSAL OF APPEAL IN LIMINE. KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT MERE TECHNICAL L APSES COULD NOT DEPRIVE THE ASSESSEE TO SEEK JUSTICE IN DESERVING C ASES. THEREFORE, IN TERMS OF THE JUDGMENT OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATE D 04/05/2018] , THE ASSESSEE IS DIRECTED TO E-FILE THE APPEAL IN THE PRESCRIBED MANNER BEFORE ITA NO.4847/MUM/2018 ASSESSMENT YEAR :2013-14 3 LD. FIRST APPELLATE AUTHORITY WITHIN 10 DAYS FROM T HE DATE OF RECEIPT OF THIS ORDER. THEREAFTER, THE LD. FIRST APPELLATE AUTHORIT Y IS DIRECTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERITS. 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH FEBRUARY, 2020. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 19/02/2020 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. &( / THE APPELLANT 2. )*&( / THE RESPONDENT 3. 1 ( ) / THE CIT(A) 4. 1 / CIT CONCERNED 5. 23),4 , 4 , / DR, ITAT, MUMBAI 6. 3567 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.