Zebra Innovation Pvt. Ltd., Gurgaon V. Addl. CIT, New Delhi

ITA 6388/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4811 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 15-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

ITA NO.-6388/DEL/2016. ZEBRA INNOVATION PVT.LTD. PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: G: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 6388/DEL/2016 ( ASSESSMENT YEAR: 2013-14) ZEBRA INNOVATION PRIVATE LIMITED. VS. ADDL. CIT, RANGE-27, NEW DELHI. PAN NO: AACCC3817C APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI SARAS KUMAR, SR. DR ORDER PER ANADEE NATH MISSHRA, AM [A] ASSESSEES APPEAL AGAINST ASSESSMENT ORDER DATED 1 8.02.2016 PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (I.T. ACT, FOR SHORT) BY ASSESSING OFFICER (AO, FOR SHORT) WAS DISMISSED BY LD. CIT(E) IN LIM INE, ON THE GROUND THAT THE APPEAL WAS FILED BY THE ASSESSEE MANUALLY (I.E. IN PHYSICA L FORM) AND NOT ELECTRONICALLY FILED (E-FILED, FOR SHORT). TAKING ADVERSE VIEW OF THE FACT THAT APPEAL WAS NOT E-FILED AND WAS, INSTEAD, PAPER-FILED; THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL IN LIMINE, WITHOUT DECIDING THE DISPUTED ISSUES ON MERIT. ITA NO.-6388/DEL/2016. ZEBRA INNOVATION PVT.LTD. PAGE | 2 [B] AT THE TIME OF HEARING BEFORE US, THE ASSESSEE WAS REPRESENTED BY NONE; WHEREAS REVENUE WAS REPRESENTED BY SRI N.K. CHAUDHA RY, LD. COMMISSIONER OF INCOME TAX (DEPARTMENTAL REPRESENTATION) [LD. CIT(DR), F OR SHORT] AS WELL AS SRI SARAS KUMAR, LD. SENIOR DEPARTMENTAL REPRESENTATIVE (LD. SR. DR, FOR SHORT). WE HEARD THEM IN THE ABSENCE OF ANY REPRESENTATION FROM THE ASSESSEES SIDE. THEY SUBMITTED THAT THE ASSESSEE MAY BE DIRECTED TO COMPLY WITH PR OCEDURAL REQUIREMENTS REGARDING ELECTRONIC FILING OF APPEALS BEFORE LD. CIT(A), IF NOT DONE ALREADY; AND FURTHER, THAT THE IMPUGNED APPELLATE ORDER DATED 08.09.2016 OF THE LD . CIT(A) MAY BE SET ASIDE AND THE LD. CIT(A) MAY BE DIRECTED TO PASS FRESH ORDER ON M ERITS OF THE DISPUTED ISSUES IN APPEAL AFTER GIVING DUE CONSIDERATION TO ELECTRONIC ALLY FILED APPEAL OF THE ASSESSEE. IN VIEW OF THESE SUBMISSIONS FROM REVENUE SIDE; AND AS THE ASSESSEE WAS NOT REPRESENTED AT THE TIME OF HEARING BEFORE US, WE DIRECT THE ASS ESSEE TO COMPLY WITH PROCEDURAL REQUIREMENTS REGARDING ELECTRONIC FILING OF APPEALS BEFORE LD. CIT(A), IF NOT DONE ALREADY. FURTHER, WE SET ASIDE THE IMPUGNED APPELL ATE ORDER DATED 08.09.2016 OF LD. CIT(A) AND DIRECT HIM TO PASS FRESH ORDER AS PER LA W ON MERITS OF THE DISPUTED ISSUES IN APPEAL, AFTER GIVING DUE CONSIDERATION TO ELECTRONI CALLY FILED APPEAL OF THE ASSESSEE. THIS APPEAL IS DISPOSED OFF IN ACCORDANCE WITH THE AFORESAID DIRECTIONS. [C] BEFORE WE PART, WE EXPLICITLY CLARIFY THAT THE ASS ESSEE WILL BE AT LIBERTY TO APPROACH ITAT FOR RESTORATION OF THIS APPEAL IN ACC ORDANCE WITH PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL), RULES, 1963. IF T HE ASSESSEE DOES APPROACH ITAT FOR ITA NO.-6388/DEL/2016. ZEBRA INNOVATION PVT.LTD. PAGE | 3 RESTORATION OF THE APPEALS IN ITAT, THE MATTER WILL BE CONSIDERED IN ACCORDANCE WITH LAW HAVING REGARD TO THE FACTS AND CIRCUMSTANCES. [D] FOR STATISTICAL PURPOSES, APPEAL FILED BY ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 .02.20. SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 24.02.20 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-6388/DEL/2016. ZEBRA INNOVATION PVT.LTD. PAGE | 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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