Ardent Infosystems P.Ltd, New Delhi V. ITO, Ward-3(2), New Delhi

ITA 5864/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9944 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-5864/DEL/2018 ( ASSESSMENT YEAR: 2008-09) ARDENT INFOSYSTEMS P. LTD. R-868, NEW RAJINDER NAGAR, NEW DELHI PAN : AAECA9840M VS ITO, WARD-3(2) NEW DELHI ASSESSEE BY NONE REVENUE BY SHRI S.L.ANURAGI, SR. DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, NE W DELHI DATED 06.07.2018 FOR ASSESSMENT YEAR 2008-09. 2. ON PERUSAL OF THE ORDER OF CIT(A), IT IS OBSERVE D THAT CIT(A) DISMISS THE APPEAL OF THE ASSESSEE ON THE GR OUND THAT AS PER NOTIFICATION NO. 11/2016 (F NO. 149/150 /2015- TPL) DT. 01.03.2016, RULE 45 WAS AMENDED WHEREBY NE W PROCEDURE OF E-FILING OF APPEAL WAS PRESCRIBED. AS PER RULE 45(2)(A), A PERSON WHO IS REQUIRED TO FILE THE RETU RN OF DATE OF HEARING 01.04.2019 DATE OF PRONOUNCEMENT 01.04.2019 2 ITA N O. 5864/DEL/2018 INCOME ELECTRONICALLY, WAS TO FURNISH APPEAL IN FOR M NO. 35 IN ELECTRONIC MODE ONLY. 3. ON A QUERY OF THE BENCH THAT HOW THE APPEAL OF T HE ASSESSEE COULD BE DISMISSED WITHOUT ALLOWING THE ASSESSEE AN OPPORTUNITY TO RECTIFY THE DEFECT IN TH E APPEAL. 4. LD. DR AGREED THAT NO OPPORTUNITY WAS ALLOWED TO THE ASSESSEE TO RECTIFY THE DEFECT OF FILING THE AP PEAL MANUALLY INSTEAD OF ELECTRONICALLY. 5. IN THE ABOVE FACTS AND CIRCUMSTANCES, I SET ASID E THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO H IS FILE TO DISPOSE OF APPEAL OF THE ASSESSEE AFRESH AFTER A LLOWING OPPORTUNITY TO THE ASSESSEE TO RECTIFY THE DEFECT I N THE APPEAL IF ANY. THUS, THE APPEAL OF THE ASSESSE IS A LLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARING IN THE PRESENCE OF THE PARTIES ON 1 ST APRIL, 2019. SD/- (N.S .SAINI) ACCOUNTANT MEMBER DATED: 01.04.2019 *BR* 3 ITA N O. 5864/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER