MAHENDRA P. ANGARA, MUMBAI V. ACIT 19 (2), MUMBAI

ITA 5323/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6096 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 14-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MAHENDRA P ANGARA
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D , MUMBAI BEFORE SHRI PRAMOD KUMAR, HONBLE VICE PRESIDENT AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 5323 /MUM/201 9 (A.Y: 201 0 - 11) MAHENDRA P ANGARA SHOP NO . 3 & 4, 9 COOPER BUILDING 1 ST PARSIWADA LANE NANUBHAI DESAI ROAD MUMBAI 400 004 PAN: AAJPA1300L V. ACIT - 19(2) 207, MATRU MANDIR TARDEO ROAD MUMBAI - 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MAHENDRA P. ANGARA DEPARTMENT BY : SHRI AVNEESH TIWARI DATE OF HEARING : 20.09 .2019 DATE OF PRONOUNCEMENT : 30 .09 .2019 O R D E R PER C. N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) 30 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] FOR THE A.Y.20 10 - 11 DATED 12.02.2019 . 2. IN THIS APPEAL ASSESSEE HAS RAISED HIS GRIEVANCE THAT THE LD.CIT(A) DISMISSED THE APPEAL ON TECHNICAL GROUND AS THE ASSESSEE HAS NOT FILED THE APPEAL IN ELECTRONIC FORM AND FILED MANUALLY. 2 ITA NO. 5323/MUM/2019 (A.Y: 2010 - 11) MAHENDRA P ANGARA 3. ASSESSEE MR. MAHENDRA P. ANGARA HIMSELF APPEARED AND SUBMITTED THAT , APPEAL FILED BY HIM WAS REJECTED BY THE LD.CIT(A) FOR THE REASON THAT ASSESSEE HAS NOT FILED APPEAL IN THE ELECTRONIC FORM AND WAS FILED MANUALLY AND H ENCE APPEAL IS NOT MAINTAINABLE . ASSESSEE SUBMITTED THAT APPEAL WAS FILED MANUALLY WITHIN THE PRESCRIBED TIME , AND THEREFORE DISMISSAL OF APPEAL ON TECHNICAL GROUND IS NOT JUSTIFIED . ASSESSEE SUBMITTED THAT NON - FILING OF APPEAL ELECTRONICALLY IS ONLY A TECHNICAL DEFECT AND THE APPEAL CANNOT BE INVALIDATED SINCE IT IS NOT FILED ELECTRONICALLY. RELIANCE WAS PLACED ON THE FOLLOWING DECISION IN SUPPORT OF HIS CONTENTION THAT THE APPEAL FILED MANUALLY CANNOT BE TREATED AS INVALID SIMPLY BECAUSE IT WA S NOT FILED ELECTRONICALLY. (I) MEDIA NET SOFTWARE SERVICES (INDIA) PVT. LTD., V. ACIT IN I TA NO. 362/MUM/2018 DATED 27.02.2019. 4. LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW . 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE A UTHORITIES BELOW AND THE CASE LAWS RELIED ON . IDENTICAL ISSUE HAD COME UP BEFORE THE COORDINATE BENCH IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS V. ITO IN ITA.NO. 7134/MUM/2017 AND THE TRIBUNAL HELD THAT NON - FILING OF APPEAL IN THE ELECTRONIC FORM IS ONLY A PROCEDURAL DEFECT WHICH CAN BE CURED AND TH E TRIBUNAL RESTORED MATTER BACK TO THE FILE OF THE LD.CIT(A) FOR DISPOSAL OF APPEAL ON MERITS AND THE ASSESSEE WAS DIRECTED TO FILE THE APPEAL IN ELECTRONIC FORM WITHIN TEN DAYS ON RECEIP T OF ORDER. 3 ITA NO. 5323/MUM/2019 (A.Y: 2010 - 11) MAHENDRA P ANGARA SIMILAR VIEW HAS BEEN TAKEN BY THE COORDINATE BENCH IN THE DECISION WHICH WAS RELIED ON BY THE ASSESSEE . FOLLOWING THE ABOVE DECISIONS, ASSESSEE IS DIRECTED TO E - FILE THE AFORESAID APPEAL WITHIN A PERIOD OF FIFTEEN ( 15 ) DAYS FROM THE DATE OF RECEIPT OF THIS ORDER, CONSEQUENT TO WHICH DELAY IN E - FILING SHALL STAND CONDONED AND WE RESTORE THE APPEAL TO THE FILE OF THE L D.CIT(A) FOR DISPOSAL ON MERITS. NEEDLESS TO SAY THAT THE LD.CIT(A) SHALL GIVE ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 30 TH SEPTEMBER, 2019 SD/ - SD/ - ( PRAMOD KUMAR) (C.N. PRASAD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI / DATED 30 / 09 / 2019 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM