Sri Panduranga Credit Co-operative Society Limited , Tumkur V. Income Tax Officer Ward No.4 , Tumkur

ITA 582/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5207 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 22-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Assessee Lawyers: S KRISHNA SWAMY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.582/BANG/2019 ASSESSMENT YEAR : 2013-14 SRI PANDURANGA CREDIT CO-OPERATIVE SOCIETY LTD., MANDIPET MAIN ROAD, TUMKUR-572 102. PAN AAAAP 5494 L VS. THE INCOME-TAX OFFICER, WARD-4, TUMKUR. APPELLANT RESPONDENT APPELLANT BY : SHRI S KRISHNASWAMY, C.A RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 05.11.2019 DATE OF PRONOUNCEMENT : 05.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING TH E ORDER DATED 22-12-2017 PASSED BY LD CIT(A)-7, BENGALURU A ND IT RELATES TO THE ASSESSMENT YEAR 2013-14. THE ASSESSEE IS AG GRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL OF T HE ASSESSEE BY HOLDING THE SAME AS INVALID. 2. THE LD A.R SUBMITTED THAT THE ASSESSEE CHALLE NGED THE ASSESSMENT ORDER BY FILING APPEAL MANUALLY ON 11.4. 2016. SINCE THE RULES HAVE BEEN AMENDED PROVIDING FOR FILING OF APPEAL ELECTRONICALLY, THE ASSESSEE FILED ANOTHER SET OF A PPEAL ELECTRONICALLY ITA NO.582 /BANG/2019 PAGE 2 OF 5 ON 19-02-2018. THE APPEAL SO FILED ELECTRONICALLY WAS BELATED BY 681 DAYS. HENCE THE LD CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 3. THE LD A.R SUBMITTED THAT THE ASSESSEE RECEI VED COPY OF ASSESSMENT ORDER ON 10-03-2016 AND HENCE THE DUE DA TE FOR FILING APPEAL BEFORE LD CIT(A) WAS 09-04-2016. SINCE 09-0 4-2016 AND 10-04-2016 HAPPENED TO BE HOLIDAYS, I.E., SATURDAY AND SUNDAY RESPECTIVELY, THE ASSESSEE FILED APPEAL MANUALLY ON 11.04.2016. ACCORDINGLY HE SUBMITTED THAT THERE WAS NO DELAY IN FILING APPEAL BEFORE LD CIT(A). SUBSEQUENTLY, IN ORDER TO COMPLY WITH THE REQUIREMENT OF AMENDED PROVISIONS, THE ASSESSEE FIL ED APPEAL AGAIN ELECTRONICALLY ON 19-02-2018. HE SUBMITTED THAT TH E LD CIT(A) DID NOT RECOGNISE THE APPEAL FILED BY THE ASSESSEE MANU ALLY AND TOOK COGNIZANCE OF APPEAL FILED ELECTRONICALLY. ACCORDI NGLY HE HAS HELD THAT THERE WAS DELAY IN FILING APPEAL AND ACCORDING LY DISMISSED THE APPEAL. 4. THE LD A.R PLACED HIS RELIANCE ON THE DECISI ON RENDERED BY CHENNAI BENCH OF TRIBUNAL IN THE CASE OF SHRI G.P. SARAVANAN VS. ITO (ITA NO.279/CHNY/2019 DATED 10-05-2019) AND SUB MITTED THAT THE CO-ORDINATE BENCH OF TRIBUNAL, ON IDENTICAL SET OF FACTS, HAS HELD THAT THE LD CIT(A) SHALL CONSIDER THE APPEAL ON MER ITS AND DISPOSE OF THE SAME IN ACCORDANCE WITH LAW. 5. THE LD D.R, ON THE CONTRARY, SUPPORTED THE OR DER PASSED BY LD CIT(A). ITA NO.582 /BANG/2019 PAGE 3 OF 5 6. I HEARD THE PARTIES AND PERUSED THE RECORD. I NOTICE THAT AN IDENTICAL ISSUE WAS CONSIDERED BY THE CHENNAI BENCH OF TRIBUNAL IN THE ABOVE CITED CASE AND THE SAME WAS DECIDED AS UN DER:- 14. HAVING HEARD THE LD.COUNSE) FOR THE ASSESSEE AND THE LD. D.R., THIS TRIBUNAL FINDS THAT THE APPE AL WAS MANUALLY FILED ON 02.05.2016. IT IS NOT THE CAS E OF THE REVENUE THAT ANY DEFECT MEMO WAS ISSUED OR THE APPEAL WAS RETURNED. WHEN THE APPEAL WAS FILED BY THE ASSESSEE MANUALLY, IF IT IS NOT IN TUNE WITH THE STATUTORY REQUIREMENT, IT IS FOR THE CIT(APPEALS) E ITHER TO ISSUE A DEFECT MEMO OR TO RETURN THE APPEAL FILE D MANUALLY, TO THE ASSESSEE. ADMITTEDLY, NO SUCH ACTION WAS TAKEN BY THE CIT(APPEALS). THE APPEAL WAS E- FILED ON 22.12.2018. THEREFORE, THIS TRIBUNA L IS OF THE CONSIDERED OPINION THAT WHEN THE ASSESSEE ADMITTEDLY FILED THE APPEAL MANUALLY ON 02.05.2016 AND ALSO E-FILED ON 22.12.2018, THE ASSESSEE'S E- FILING OF APPEAL WOULD RELATE BACK TO THE ORIGINAL DATE OF FILING APPEAL MANUALLY ON 02.05.2016. IN OTHER WORDS, THERE IS NO DELAY IN FILING THE APPEAL. IF E - FILING OF APPEAL ON 22.12.2018 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 APPEAL 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 ARE SET ASIDE AND THE ENTIRE ISSU E IS REMITTED BACK TO THE FILE OF THE CIT(APPEALS). T HE CIT(APPEALS) SHALL CONSIDER THE APPEAL ON MERIT AND DISPOSE THE SAME IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 7. SINCE THE FACTS ARE IDENTICAL, FOLLOWING TH E ABOVE SAID ORDER OF THE TRIBUNAL, I SET ASIDE THE ORDER PASSED BY LD CI T(A) AND RESTORE ITA NO.582 /BANG/2019 PAGE 4 OF 5 ALL THE ISSUES TO HIS FILE WITH THE DIRECTION TO DI SPOSE OF THE APPEAL ON MERITS, AFTER AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH NOVEMBER, 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.582 /BANG/2019 PAGE 5 OF 5 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED