Sungrov Exports (p) Ltd, Chennai V. ITO, Corp Ward 6(4), Chennai

ITA 533/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1468 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K BALASUBR AMANIAN
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.533/CHNY/2019 ) *) / ASSESSMENT YEAR : 2007-08 M/S SUNGOV EXPORTS (P.) LTD., NO.160, BABA NAGAR 4 TH STREET, VILLIVAKKA, CHENNAI - 600 049. PAN : AABCS 0477 M V. THE INCOME TAX OFFICER, CORPORATE WARD 6(4), CHENNAI. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI K. BALASUBRAMANIAN, ADVOCATE ./,- 0 1 / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT 2 0 3% / DATE OF HEARING : 12.06.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 13.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -15, CHENNAI, DATED 26.12.2018 AND PERTAINS TO ASSESSMENT YEAR 2007-08. 2. SHRI K. BALASUBRAMANIAN, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE FILED THE APPEAL MANUAL LY ON 02.05.2016. THE ASSESSEE ALSO FILED APPEAL ON-LINE ON 11.12.201 8. ACCORDING TO THE LD. COUNSEL, THE CIT(APPEALS) FOUND THAT THE APPEAL HAS TO BE E-FILED 2 I.T.A. NO.533/CHNY/19 MANDATORILY WITH EFFECT FROM 01.03.2016. ACCORDING LY, HE FOUND THAT THERE WAS A DELAY IN FILING THE APPEAL. THE CIT(APPEALS) FOUND THAT THERE WAS A DELAY OF 909 DAYS. THEREFORE, ACCORDING TO THE LD. COUNSEL, WITHOUT GOING INTO THE MERIT OF THE APPEAL, THE SAME WAS REJECTED IN LIMINE . 3. WE HEARD SHRI SRIDHAR DORA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., IT IS A MANDATORY REQUIREMENT OF LAW TO E-FILE THE APPEAL WITH EFFECT FROM 01.03.2016. ADMITTEDLY, THE APPEAL WAS FILED ONLY ON 11.12.2018 , THEREFORE, THERE WAS A DELAY OF 909 DAYS. SINCE THERE WAS NO EXPLANATIO N FORTHCOMING FROM THE ASSESSEE, ACCORDING TO THE LD. D.R., THE SAME W AS REJECTED. 4. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. D.R., THIS TRIBUNAL FINDS THAT THE APPEAL WAS MANUALLY FI LED ON 02.05.2016. IT IS NOT THE CASE OF THE REVENUE THAT ANY DEFECT MEMO WA S ISSUED OR THE APPEAL WAS RETURNED. WHEN THE APPEAL WAS FILED BY THE ASSESSEE MANUALLY, IF IT IS NOT IN TUNE WITH THE STATUTORY R EQUIREMENT, IT IS FOR THE CIT(APPEALS) EITHER TO ISSUE A DEFECT MEMO OR TO RE TURN THE APPEAL FILED MANUALLY, TO THE ASSESSEE. ADMITTEDLY, NO SUCH ACT ION WAS TAKEN BY THE CIT(APPEALS). THE APPEAL WAS E-FILED ON 11.12.2018 . THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT WHEN THE ASSESSEE ADMITTEDLY FILED THE APPEAL MANUALLY ON 02.05.2016 AND ALSO E- FILED ON 11.12.2018, THE ASSESSEES E-FILING OF APPEAL WOULD RELATE BACK TO THE ORIGINAL DATE OF FILING APPEAL MANUALLY ON 02.05.2016. IN OTHER WOR DS, THERE IS NO DELAY IN 3 I.T.A. NO.533/CHNY/19 FILING THE APPEAL. IF E-FILING OF APPEAL ON 11.12. 2018 RELATES BACK TO MANUAL FILING OF APPEAL ON 02.05.2016, THERE IS NO DELAY AT ALL. HENCE, THE CIT(APPEALS) OUGHT TO HAVE DISPOSED OF THE APPE AL ON MERIT. IN VIEW OF THE ABOVE, WE ARE UNABLE TO UPHOLD THE ORDERS OF THE AUTHORITIES BELOW. ACCORDINGLY, ORDERS OF BOTH THE AUTHORITIES BELOW A RE SET ASIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO THE FILE OF THE CI T(APPEALS). THE CIT(APPEALS) SHALL CONSIDER THE APPEAL ON MERIT AND DISPOSE THE SAME IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPO RTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 13 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 13 TH JUNE, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-15, CHENNAI 4. PRINCIPAL CIT- 6, CHENNAI 5. 9< .3 /DR 6. =) > /GF.