DURRIYA EBRAHIM KHAMBHATI, MUMBAI V. ITO 17 (1)(4), MUMBAI

ITA 5160/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0617 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 06-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR H ANSARILD
• Keywords: Bogus purchase; Principle of natural justice
• Section: 147; 144

Judgement Text

1 ITA NO.5160/MUM/2018 A.Y.2011-12 DURRIYA EBRAHIM KHAMBATI - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.5160/MUM/2018 ( / ASSESSMENT YEAR:2011-12) DUR RIYA EBRAHIM KH AMBA TI ROOM NO.4, 1 ST FLOOR, SARANG STREET MASJID BUNDER, MUMBAI 400 003 / VS. ITO - 17(1)(4) MUMBAI !' ./ ./PAN/GIR NO. AAPPK-0170-L ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) REVENUE BY : SHRI AKHTAR H. ANSARI- LD.DR ASSESSEE BY : NONE / DATE OF HEARING : 16/09/2019 / DATE OF PRONOUNCEMENT : 16/09/2019 / O R D E R PER BENCH: - 1. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL STEM F ROM THE FACT THAT LD. FIRST APPELLATE AUTHORITY HAS DISMISSED THE ASS ESSEES APPEAL ON TECHNICAL GROUND AS WELL AS ON THE GROUND OF DELAY. NONE HAS APPEARED FOR ASSESSEE AND THEREFORE, THE MATTER IS PROCEEDED WIT H EX-PARTE. 2 ITA NO.5160/MUM/2018 A.Y.2011-12 DURRIYA EBRAHIM KHAMBATI 2. FACTS ON RECORD WOULD REVEAL THAT THE ASSESSEE H AS BEEN ASSESSED U/S 144 R.W.S 147 OF INCOME TAX ACT, 1961 ON 14/01/ 2016 WHEREIN THE ASSESSEE WAS SADDLED WITH CERTAIN ADDITIONS ON ACCO UNT OF ALLEGED BOGUS PURCHASES. THE ASSESSEE PREFERRED APPEAL AGAINST TH E SAME BEFORE FIRST APPELLATE AUTHORITY MANUALLY IN PAPER FORM ON 12/07 /2016 WITH SLIGHT DELAY. ANOTHER FACT WAS THAT THE APPEAL WAS FILED IN PAPER FORM, WHICH AS PER EXTANT RULE 45 EFFECTIVE FROM 01/03/2016, WAS TO BE FILED IN ELECTRONIC FORM. THEREFORE, THE APPEAL WAS DISMISSED BY LD. FIRST AP PELLATE AUTHORITY ON ACCOUNT OF TECHNICAL VIOLATIONS WITHOUT GOING INTO THE MERITS OF THE CASE. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 3. WE FIND THAT THE APPEAL BEFORE FIRST APPELLATE A UTHORITY, IN 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 I NTO DISMISSAL OF APPEAL IN LIMINE. HOWEVER, KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE AND CONSIDERING THE FACT THAT THE ASSESSEE IS AN INDIVI DUAL, WE ARE OF THE CONSIDERED OPINION THAT MERE TECHNICAL LAPSES COULD NOT DEPRIVE THE ASSESSEE TO SEEK JUSTICE IN DESERVING CASES. THEREF ORE, IN TERMS OF THE JUDGMENT OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATED 04/05/2018] , THE ASSESSEE IS DIRECTED TO E-FILE THE APPEAL IN THE PRESCRIBED MANNER BEFORE LD. FIR ST APPELLATE AUTHORITY WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THEREAFTER, THE LD. FIRST APPELLATE AUTHORITY IS DI RECTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERITS. 3 ITA NO.5160/MUM/2018 A.Y.2011-12 DURRIYA EBRAHIM KHAMBATI 4. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 16/09/2019 SR.PS:-JAISY VARGHESE #$ %$ / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %&'$ / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./ %(0 , 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.