ELSTER METERING PVT. LTD, Mumbai V. DCIT-9(2)(2), Mumbai

ITA 6143/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2453 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 29-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MAURYA PRATAPLD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

ITA NO.6143/MUM/2018 ELSTER METERING P.LTD. ASSESSMENT YEAR :2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI . . , , BEFORE HONBLE SHRI C.N. PRASAD, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.6143/MUM/2018 ( / ASSESSMENT YEAR:2013-14) ELSTER METERING PRIVATE LIMITED ECO-LIFE, 4 TH FLOOR, CST NO.513/1, 508/1 MAROL, ANDHERI (E), MUMBAI-400 059. / VS. D CIT - 9( 2 ) ( 2 ) AAYKAR BHAVAN CHURCHGATE MUMBAI !' ./ ./PAN/GIR NO. AABCE-1487-B ( '$ /APPELLANT ) : ( %'$ / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI MAURYA PRATAP LD. DR / DATE OF HEARING : 03/12/2019 / DATE OF PRONOUNCEMENT : 03/12/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2013-14 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-16 MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-16/DCIT-9(2)(2)/IT-87/2016-17 DATED 13/07/2018 ON CERTAIN GROUNDS OF APPEAL. ITA NO.6143/MUM/2018 ELSTER METERING P.LTD. ASSESSMENT YEAR :2013-14 2 2. AT THE TIME OF HEARING, NONE APPEARED FOR ASSESS EE AND HENCE, THE MATTER WAS PROCEEDED WITH EX-PARTE QUA THE ASSESSEE IN VIEW OF THE FACT THAT APPEAL HAS BEEN DISMISSED BY FIRST APPELLATE A UTHORITY IN THE IMPUGNED ORDER SINCE THE APPEAL WAS FILED IN PAPER FORM AS AGAINST RULE 45 & 46 OF INCOME TAX RULES WHICH MANDATE E-FILING OF APPEAL IN ELECTRONIC FORM. 3. UPON PERUSAL OF CASE RECORDS, IT TRANSPIRES THAT THE ASSESSEE WAS SADDLED WITH CERTAIN ADDITIONS / DISALLOWANCES IN A N ASSESSMENT FRAMED U/S 143(3) ON 10/03/2016. AGGRIEVED, THE ASSESSEE A SSAILED THE SAME BEFORE FIRST APPELLATE AUTHORITY WHEREIN THE APPEAL WAS DISMISSED ON TECHNICAL GROUNDS AS STATED IN PARA-2 ABOVE. AGGRIE VED, THE ASSESSEE IS UNDER APPEAL BEFORE US. 4. UPON CAREFUL CONSIDERATION, THE UNDISPUTED FACTS THAT EMERGES ARE THAT THE APPEAL WAS PREFERRED BY THE ASSESSEE MANUA LLY IN PAPER FORM AND THE SAME WAS FILED WITHIN TIME PRESCRIBED FOR F ILING THE APPEAL. HOWEVER, THE SAID APPEAL IN TERMS OF CBDT NOTIFICAT ION NO. SO 637(E) [NO. 11/2016 (F. NO. 149/150/2015-TPL)], DATED 1-3- 2016 , WAS REQUIRED TO FILE DIGITALLY IN ELECTRONIC FORM. THE FAILURE T O FILE THE SAME IN THE PRESCRIBED FORM HAS RESULTED INTO DISMISSAL OF APPE AL IN LIMINE. KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE ARE O F THE CONSIDERED OPINION THAT MERE TECHNICAL LAPSES COULD NOT DEPRIVE THE AS SESSEE TO SEEK JUSTICE IN DESERVING CASES. THEREFORE, IN TERMS OF THE JUDG MENT OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [IT A NO. 7134/MUM/2017 DATED 04/05/2018] , THE ASSESSEE IS DIRECTED TO E-FILE THE APPEAL IN THE PRESCRIBED MANNER BEFORE LD. FIRST AP PELLATE AUTHORITY WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THE REAFTER, THE LD. FIRST ITA NO.6143/MUM/2018 ELSTER METERING P.LTD. ASSESSMENT YEAR :2013-14 3 APPELLATE AUTHORITY IS DIRECTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERITS. 5. THE APPEAL STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD DECEMBER, 2019. SD/- SD/- (C.N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/12/2019 SR.PS, JAISY VARGHESE 23456736 / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %'$ / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./ ' 0 , 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.