GOPALKRISHNA NARLA RAO, MUMBAI V. ACIT 16(2), MUMBAI

ITA 5444/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0612 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR H ANSARILD
• Assessee Lawyers: N G RAOLD
• Keywords: Principle of natural justice
• Section: 143(3); 63

Judgement Text

1 ITA NO.5444/MUM/2018 A.Y.2013-14 GOPAL KRISHNA NARLA RAO - 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.5444/MUM/2018 ( / ASSESSMENT YEAR:2013-14 ) MR. GOPALKRISHNA NARLA RAO 607, MAITRI CHHAYA APARTMENT MANIPADA ROAD, KALINA SANTACRUZ (EAST), MUMBAI-400 098. / VS. A CIT - 16(2) MUMBAI. '# ./ ./PAN/GIR NO. AABPR-1916R ( #% /APPELLANT ) : ( &'#% / RESPONDENT ) REVENUE BY : SHRI AKHTAR H. ANSARI- LD.DR ASSESSEE BY : SHRI N.G.RAO-LD. AR / 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 SINCE THE APPEAL WAS FILED MANUALL Y, WHICH AS PER THE EXTANT RULE 45 OF INCOME TAX RULES , WAS REQUIRED TO BE E-FILED IN THE 2 ITA NO.5444/MUM/2018 A.Y.2013-14 GOPAL KRISHNA NARLA RAO PRESCRIBED MANNER. THE DATE OF THE IMPUGNED ORDER I S 28/03/2018. WE HAVE HEARD AND CONSIDERED THE RIVAL ARGUMENTS. 2. FACTS ON RECORD WOULD REVEAL THAT THE ASSESSEE H AS BEEN ASSESSED U/S 143(3) OF INCOME TAX ACT, 1961 ON 29/03/2016 WH EREIN THE ASSESSEE WAS SADDLED WITH CERTAIN ADDITIONS /DISALLOWANCES. THE ASSESSEE PREFERRED APPEAL AGAINST THE SAME BEFORE FIRST APPELLATE AUTH ORITY MANUALLY IN PAPER FORM ON 29/04/2016 WHICH IS WELL WITHIN TIME PRESCR IBED FOR PREFERRING THE APPEAL AGAINST THE ASSESSMENT ORDER. HOWEVER, SINCE THE APPEAL WAS FILED IN PAPER FORM, WHICH AS PER AMENDED RULE 45 EFFECTI VE FROM 01/03/2016 WAS REQUIRED TO BE FILED ELECTRONICALLY, LD. FIRST APPELLATE AUTHORITY TREATED THE SAME AS INVALID APPEAL AND DISMISSED THE SAME W ITHOUT ANY FURTHER ADJUDICATION. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US ASSAILING THE STAND TAKEN BY LEARNED FIRST APPELLAT E AUTHORITY. 3. UPON CAREFUL CONSIDERATION, THE UNDISPUTED FACTS THAT EMERGES ARE THAT THE APPEAL WAS PREFERRED BY THE ASSESSEE MANUALLY I N PAPER FORM AND THE SAME WAS FILED WITHIN TIME PRESCRIBED FOR FILING TH E APPEAL. HOWEVER, THE SAID APPEAL IN TERMS OF CBDT NOTIFICATION NO. SO 63 7(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 TH E PRESCRIBED FORM HAS RESULTED INTO DISMISSAL OF APPEAL IN LIMINE. KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION T HAT MERE TECHNICAL LAPSES COULD NOT DEPRIVE THE ASSESSEE TO SEEK JUSTICE IN D ESERVING CASES. THEREFORE, IN TERMS OF THE JUDGMENT OF THIS TRIBUNA L RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134 /MUM/2017 DATED 3 ITA NO.5444/MUM/2018 A.Y.2013-14 GOPAL KRISHNA NARLA RAO 04/05/2018] , THE ASSESSEE IS DIRECTED TO E-FILE THE APPEAL IN THE PRESCRIBED MANNER BEFORE LD. FIRST APPELLATE AUTHORITY WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THEREAFTER, THE LD. FIRST AP PELLATE AUTHORITY IS DIRECTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERI TS. 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 &)1 , 1 , / DR, ITAT, MUMBAI 6. 0234 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.