HIMANSHU DHIRENDRA SHAH, MUMBAI V. ITO - 17 (1)(5), MUMBAI

ITA 5914/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1803 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHI
• Assessee Lawyers: DIVYESH V DOSHI
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 5914/MUM/18 2009-10 MR. HIMANSHU DHIRENDRA SHAH, 103, PREETI PALACE, DADABHAI CROSS ROAD NO.3, VILE PARLE (W), MUMBAI [PAN: AAEPS9493F] INCOME TAX OFFICER- 17(1)(5), MUMBAI 5915/MUM/18 2010-11 5916/MUM/18 2011-12 APPELLANT BY : SHRI DIVYESH V.DOSHI, A R RESPONDENT BY : SHRI R. BHOOPATHI , D R DATE OF HEARING : 1 8 - 0 9 - 201 9 DATE OF PRONOUNCEMENT : 22 - 1 0 - 201 9 O R D E R PER RAJESH KUMAR, A.M: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST THE ORDER(S) OF THE COMMISSIONER OF INCOME TAX(APPE ALS)-56, MUMBAI, FOR THE AYS.2009-10, 2010-11 & 2011-12. SI NCE THE ISSUE IS COMMON IN ALL THESE APPEALS EXCEPT THE AMO UNTS MENTIONED THEREIN, WE HAVE HEARD ALL THE APPEALS TO GETHER AND DECIDED BY THIS COMMON ORDER. FOR THE SAKE OF CONVENIENCE, APPEAL FOR THE AY.2009-10 IS DISCUSSED AND ADJUDICATED HEREUNDER: 2. BRIEFLY STATED, ASSESSEE IS AN INDIVIDUAL, ENGAG ED IN THE BUSINESS OF TRADING IN IRON & STEEL UNDER THE NAME AND STYLE ITA NOS. 5914, 5915 & 5916/MUM/2018 : 2 : OF M/S.UNITECH INDUSTRIES, FILED HIS RETURN OF IN COME ON 29-09-2009, DECLARING TOTAL INCOME AT RS.2,73,850/- . THE RETURN WAS PROCESSED U/S.143(1) OF THE INCOME TAX A CT (ACT). 3. AS FAR AS THE FILING OF APPEAL IS CONCERNED, THE ASSESSEE FILED THE PRESENT APPEAL MANUALLY AS PER THE PROVIS IONS OF THE INCOME TAX ACT, 1961, ON 11-04-2016 AND THE SAME WA S DULY ACKNOWLEDGED BY THE OFFICE OF LD. CIT(A)-28. THE AS SESSEE COULD NOT UPLOAD THE APPEAL ELECTRONICALLY AS REQUI RED TO BE FILED PURSUANT TO INCOME TAX (THIRD AMENDMENT) RUL ES, 2016, SUBSTITUTION OF RULE 45 AND NOTIFICATION NO. SO 637 (E) [NO.11/2016 F.NO.149/150/2015-TPL], DT.01-03-2016 D ESPITE MAKING SEVERAL ATTEMPTS TO UPLOAD. BEFORE THE LD.C IT(A), THE ASSESSEE HAS SUBMITTED THAT DUE TO TECHNICAL GLITCHES THE APPEAL COULD NOT GET UPLOADED SUCCESSFULLY AND THER EFORE HAD FILED IT MANUALLY . ASSESSEE ALSO BROUGHT TO THE NOTICE OF THE LD.CIT(A) THAT VIDE CIRCULAR NO.20/2016, DT.26-05-2 016, CENTRAL BOARD OF DIRECT TAXES HAS CLARIFIED IN THIS REGARD THAT THE FILING OF APPEAL IS TO BE MADE ELECTRONICALLY, BUT, HOWEVER, DUE TO LACK OF FACILITIES, THERE WERE TECHNICAL GLI TCHES IN ONLINE UPLOADING AND ALL THE APPEALS THAT WERE TO BE ELECT RONICALLY FILED BY 15-05-2016 WERE EXTENDED UPTO 15-06-2016 . THUS, THE ASSESSEE STATED BEFORE THE LD.CIT(A) THAT THE P HYSICAL APPEALS FILED WOULD BE ENOUGH COMPLIANCE AS THE DA TE FOR ELECTRONIC FILING WAS EXTENDED. 4. HOWEVER, LD.CIT(A) DISMISSED THE APPEALS FILED BY THE ASSESSEE MERELY ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE APPEALS ELECTRONICALLY. ITA NOS. 5914, 5915 & 5916/MUM/2018 : 3 : 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND MATERIAL ON RECORD. IT IS A FACT THAT THE ASSESSEE HAS FILED T HE PRESENT APPEALS BEFORE THE CIT(A) MANUALLY, THOUGH THE CBDT VIDE CIRCULAR NO.20/2016, DT.26-05-2016, HAS CLEARLY CLA RIFIED THAT ALL THE APPEALS DUE TO BE ELECTRONICALLY FILED BY 1 5-05-2016 WERE EXTENDED UPTO 15-06-2016 BY A MONTH. WE OBSER VE THAT THOUGH ASSESSEE HAS NOT FILED THE APPEAL ELECTRONIC ALLY, THERE IS A PROPER COMPLIANCE FROM THE ASSESSEE TO FILE TH E APPEALS PHYSICALLY. TAKING THE FACTS AND CIRCUMSTANCES OF T HE CASE INTO CONSIDERATION AND THE INTEREST OF JUSTICE, WE RESTORE THE ISSUE BACK TO THE FILE OF CIT(A) TO DECIDE THE SAME AFRESH ON MERITS, AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. HENCE, THE APPEAL FOR THE AY.2009-10 IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. AYS.2010-11 & 2011-12: 6. AS FAR AS THE APPEALS OF ASSESSEE FOR THE AYS.20 10-11 & 2011-12 ARE CONCERNED, SINCE THE FACTS IN THESE ASS ESSMENT YEARS ARE IDENTICAL TO ONE AS DECIDED BY US FOR THE AY.2009-10 (SUPRA) AND THEREFORE OUR FINDINGS IN THE SAID APPE AL WOULD , MUTATIS MUTANDIS , APPLY TO THESE APPEALS AS WELL. RESULTANTLY, THESE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22.10.2019 SD/- SD/- ( VIKAS AWASTHY ) (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /MUMBAI; /DATED : 22-10-2019 TNMM ITA NOS. 5914, 5915 & 5916/MUM/2018 : 4 : / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A), MUMBAI 4. / CIT, MUMBAI 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, //TRUE COPY// / (DY./ASST. REGISTRAR) , / ITAT, MUMBAI