M/s Kayser India (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 5608/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4077 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 31-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D: NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 5608/DEL /2016 ASSESSMENT YEAR: 2013-14 M/S KAYSER INDIA (P) LTD., A-323, SARITA VIHAR, NEW DELHI-110076 VS ACIT, CIRCLE-14(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AMIT JA IN, SR. DR DATE OF HEARING: 22.01.2018 DATE OF PRONOUNCEMENT : 23.01.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 12.08.2016 PASSED BY THE LD . CIT(A)-5, DELHI FOR ASSESSMENT YEAR 2013-14 WHEREIN THE LD. COMMISSIONER OF INCOME TAX(A) HAS DISMISSED ASSESSEES APPEAL FILED IN PAPER FORM AS NON EST . ITA NO. 5608/DEL/2016 ASSESSMENT YEAR 2013-14 2 2. BRIEF FACTS OF THE CASE ARE THAT THE RETURN OF I NCOME WAS FILED DECLARING TOTAL INCOME OF RS.80,56,220/- AND THE ASSESSMENT WAS COMPLETED U/S 143(3) OF THE INCO ME TAX ACT, 1961 (HEREINAFTER CALLED 'THE ACT'). 2.1 AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL BEF ORE THE LEARNED FIRST APPELLATE AUTHORITY AND FILED THE APPEAL IN PAPER FORM ON 8.3.2016 WHEREIN IN TERMS OF AMEND ED RULE 45 R/W RULE 12(3) OF THE INCOME TAX RULES, 196 2, THE ASSESSEE WAS REQUIRED TO FURNISH THE APPEAL ELECTRONICALLY ONLY. AS IN TERMS OF THE CBDT CIRCU LAR NO. 20/2016 APPEALS IN ELECTRONIC FORM ONLY HAD TO BE F ILED AFTER 15.6.2016. THEREFORE, THE LD. COMMISSIONER O F INCOME TAX(A) AFTER DULY NOTING THAT THE ASSESSEE H AS ALSO FILED THE APPEAL ELECTRONICALLY ON 30.07.2016 DISMISSED THIS APPEAL OF THE ASSESSEE WHICH WAS FIL ED IN PAPER FORM AND NOW THE ASSESSEE HAS APPROACHED THE ITAT AGAINST SUCH DISMISSAL. 3. NONE WAS PRESENT FOR THE ASSESSEE. HOWEVER, LOOKING INTO THE FACTS OF THE CASE, WE ARE PROCEEDI NG TO HEAR THE APPEAL EX PARTE QUA THE ASSESSEE. ITA NO. 5608/DEL/2016 ASSESSMENT YEAR 2013-14 3 4. LD. SR. DR SUBMITTED THAT THE ASSESSEES APPEAL WHICH WAS FILED ELECTRONICALLY WAS STILL PENDING WI TH THE LD. COMMISSIONER OF INCOME TAX(A) AND SINCE IT HAD BECOME MANDATORY TO FILE THE APPEAL IN ELECTRONIC F ORM, THE LD. COMMISSIONER OF INCOME TAX(A) HAD NO OPTION BUT TO DISMISS THE APPEAL FILED IN PAPER FORM. 5. WE HAVE HEARD THE LD. SR. DR AND HAVE ALSO PER USED THE MATERIAL ON RECORD. THE FACTS OF THE CASE ARE NOT DISPUTED THAT THE APPEAL WAS FILED IN PAPER FORM BY THE ASSESSEE ON 8.3.2016 AND THE ASSESSEE WAS REQUIRED TO FILE E-APPEAL LATEST BY 15.6.2016. HOWEVER, THE AP PEAL WAS FILED ELECTRONICALLY ONLY ON 30.7.2016. IT IS ALSO UNDISPUTED THAT THE ASSESSEE COULD NOT FILE THE APP EAL IN ELECTRONIC FORM EVEN THOUGH THE DATE FOR FILING THE SAME WAS EXTENDED BY CBDT TO 15.6.2016 VIDE CIRCULAR NO. 20/2016 DATED 26.05.2016. THE LD. COMMISSIONER OF INCOME TAX(A) HAS ALSO MENTIONED THAT THE APPEAL FI LED ELECTRONICALLY ON 30.07.2016 WAS PENDING DISPOSAL. ACCORDINGLY, IT IS OUR CONSIDERED OPINION THAT THE LD. COMMISSIONER OF INCOME TAX(A) WAS RIGHT IN TREATING THE PAPER APPEAL AS NON EST AND DISMISSING IT IN LIMINE . IT IS ITA NO. 5608/DEL/2016 ASSESSMENT YEAR 2013-14 4 NOT THAT THE ASSESSEE DOES NOT HAVE ANY RECOURSE AG AINST THE IMPUGNED ADDITION AS IT WILL GET THE CHANCE TO PRESENT ITS CASE DURING THE COURSE OF HEARING OF AP PEAL FILED ELECTRONICALLY. THEREFORE, WE FIND NO REASON TO INTERFERE WITH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX(A) ON THIS ISSUE AND DISMISS THE ASSESSE ES APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23.1.2 018. SD/- SD/- (B.P. JAIN) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD JANUARY, 2018 GS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER ASSISTANT REGISTRAR