CHANDANMAL H. BANSALI, MUMBAI V. ITO 19(1)(3), MUMBAI

ITA 6209/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0863 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation
• Section: 143(3); 201; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA NO.6209/MUM./2018 ( ASSESSMENT YEAR : 2011 12 ) SHRI CHANDANMAL H. BHANSALI 119/123, BAGODA METAL INDIA DR. MAHIMTURA MARG 3 RD KUMBHARWADA MUMBAI 400 004 PAN AACPB8568Q . APPELLANT V/S INCOME TAX OFFICER WARD 19(1)(3), MUMBAI . RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. JOTHILAKSHMI NAYAK DATE OF HEARING 25.11.2019 DATE OF ORDER 19.12.2019 O R D E R PER SAKTIJIT DEY, J.M. THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 5 TH JULY 201 8 , PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 4 , MUMBAI, DISMISSING THE APPEAL OF THE ASSESSMENT YEAR 2011 12 IN LIMINE DUE TO NON FILING IN ELECTRONIC FORM. 2 SHRI CHANDANMAL H. BHANSALI 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. EVEN , THE ASSESSEE HAS NOT FILED ANY APPLICATION SEEKING ADJOURNMENT. CONSIDERING THE NATURE OF DISPUTE, WE PROCEED TO DISPOSE OFF THE APPEAL EX PARTE QUA THE ASSESSEE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND THE MATERIAL AVAILABLE ON RECORD. 3. BRIEF FACTS ARE, THE ASSESSEE , AN INDIVIDUA L , FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 26 TH SEPTEMBER 2011, DECLARING TOTAL INCOME OF ` 7,58,580. THE ASSESSMENT IN CASE OF THE ASSESSEE WAS COMPLETED UNDER SECTION 143(3) R/W SECTION 1 47 OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ) VIDE ORDER DATED 28 TH JANUARY 2016, DETERMINING THE TOTAL INCOME AT ` 11,03,170. AS IT APPEARS, AGAINST THE ASSESSMENT ORDER SO PASSED, THE ASSESSEE FILED APPEAL BEFORE THE FIRST APPELLATE AUTHORITY WITH IN THE PRESCRIBED PERIOD OF LIMITATION, THOUGH , MANUALLY. IN VIEW OF THE AMENDED RULE 4 5 OF THE INCOME TAX RULES, 1962 REQUIRING THE ASSESSEE TO FILE TH E APPEAL IN ELECTRONIC FORM, LEARNED COMMISSIONER (APPEALS) ISSUED A NOTICE TO THE ASSESSEE APPRAISING T HE AFORESAID FACT AND FIXING THE DATE OF HEARING TO 1 ST MAY 2018. AS OBSERVED BY LEARNED COMMISSIONER (APPEALS), NO ONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING. SUBSEQUENTLY, THE ASSESSEE FILED LETTER DATED 3 RD MAY 2018 MAKING SUBM ISSIONS ON THE MERITS OF THE ISSUE RAISED IN THE APPEAL. BEING OF 3 SHRI CHANDANMAL H. BHANSALI THE VIEW THAT THE APPEAL FILED BY THE ASSESSEE MANUALLY IS NOT ADMISSIBLE AS PE R SECTION 249(1) OF THE ACT, LEARNED COMMISSIONER (APPEALS) DISMISSED THE APPEAL IN LIMINE. HOWEVER, HE PERMITT ED THE ASSESSEE TO FILE THE APPEAL IN ELECTRONIC FORM WITH A REQUEST FOR CONDONATION OF DELAY. 4. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. AS PER RULE 45, INTRODUCED TO THE STATUTE W.E.F. 1 ST MARCH 2016, ANY A PPEAL TO BE FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) UNDER SECTION 249(1) OF THE ACT, HAS TO BE FILED IN ELECTRONIC FORM. FACTS ON RECORD REVEAL THAT THE ASSESSEE FILED THE APPEAL BEFORE COMMISSIONER OF INCOME TAX (APPEALS) MANUALLY. IT IS FUR THER EVIDENT , IN RESPONSE TO THE NOTICE OF HEARING ISSUED BY LEARNED COMMISSIONER (APPEALS), THE ASSESSEE DID NOT APPEAR TO RECTIFY THE DEFECT. THEREFORE, THE DEFECT ARISING IN TH E APPEAL DUE TO NON FILING IN ELECTRONIC FORM REMAINED UN REMOVED. CONSEQUENT LY, LEARNED COMMISSIONER (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE. HOWEVER, HE HAS GIVEN LIBERTY TO THE ASSESSEE TO FILE THE APPEAL AGAIN ELECTRONICALLY WITH A REQUEST FOR CONDONATION OF DELAY. CONSIDERING THE ABOVE, WE DIRECT THE ASSESSEE TO FILE APPEAL FOR THE IMPUGNED ASSESSMENT YEAR BEFORE THE LEARNED COMMISSIONER (APPEALS) IN ELECTRONIC FORM , IF HE HAS NOT ALREADY FILED IT . ON FILING OF TH E APPEAL IN ELECTRONIC FORM, LEARNED COMMISSIONER 4 SHRI CHANDANMAL H. BHANSALI (APPEALS) SHOULD DO WELL TO CONDONE THE DELAY AND DECIDE THE APPEAL ON MERIT S . WITH THE AFORESAID OBSERVATIONS, THE GROUNDS RAISED ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN C OURT ON 19.12.2019 SD/ - N. K. PRADHAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 19.12.2019 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI