M/s. Kaling Offset Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 6401/DEL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3231 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 15-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBANI CHAUDHURI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO.6401/DEL/2016 ASSESSMENT YEAR 2006-07 KALING OFFSET PVT. LTD. 26/14, NAJAFGARH ROAD, INDUSTRIAL AREA, NEW DELHI PAN: AAACK 0233G VS. ITO, WARD-14(1), NEW DELHI. (APPELLANT) (RESPONDENT) REVENUE BY : MS. BEDOBANI CHAUDHURI, SR.D.R. ASSESSEE(S) BY : SHRI K.V.S. GUPTA, ADV. / DATE OF HEARING : 25/04/2017 / DATE OF PRONOUNCEMENT: 28/04/2017 ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER O F LEARNED CIT(A)-V, DELHI DATED 24.10.2016 FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL. 1. THE ACTION O F THE LD. CIT(A ) IN DI S MI SS IN G THE A P PEA L I N LIMIN E F I LED MANUA LL Y BUT NOT ELECTRONICA L L Y ON 22 . 04.2016 W ITHIN TH E P R ESC RIB ED TIM E, I S ILL EGAL, ARB I TRA R Y, U NWA R RANTED, UNCA LL ED LAND AG AIN S T TH E F A CTS & CI R CUMSTA N CES OF THE CASE . 2. ON FACTS AND IN LAW TH E IN CO M E -T AX RUL ES P RESC RI B IN G T H E F I L I N G OR THE APPEALS ELECTRONICALL Y IS NOT MANDAT O R Y BUT DIR E CT O R Y I N N A TU RE AS FAR AS THE TIME FAC T O R IS CONCERNED. 3. T H E AC T IO N OF T H E LD. CIT(A) IN NOT ADJUDICATIN G TH E E I G H T GRO U NDS OF APPEAL M E NTI O N E D I N FO RM -3 5 IS IL LEGAL, ARBITRAR Y, UN WA RR A NT ED A ND UN CA LL ED FOR. 2. THE BRIEF FACTS OF THE CASE AS ARGUED BY THE LD. COUNSEL FOR THE ASSESSEE ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME MANUALLY ON 22.04.2016 WHICH WAS TECHNICALLY FILED ON 1.10.2016 WHICH IN FACT VIDE CIRCULAR NO.20 OF 2016 AS PER F.NO.279/MISC./M54/20 16 DATED 26 TH ITA NO.6401/DEL/2016 2 MAY, 2016 SHOULD HAVE BEEN FILED IN ASSESSEE CASE O N 15.06.2016 BEING THE EXTENDED TIME. DUE TO THE FIRST YEAR OF THE AME NDMENT AND INADVERTENT MISTAKE THE RETURN WAS FILED ELECTRONIC ALLY ON 1.10.2016. THE ASSESSEE HAS FILED THE CONDONATION APPLICATION WHICH WAS REJECTED BY THE LEARNED CIT(A). IT WAS POINTED OUT BY THE LD . COUNSEL FOR THE ASSESSEE THAT THE ORDER OF THE LEARNED CIT(A) IN TH E CASE OF M/S. SUPREME POLYPROPOLENE P. LTD. FOR THE ASSESSMENT YE AR 2013-14 PASSED BY CIT(A)-VIII DATED 20.10.2016 WHICH IS REP RODUCED HEREINBELOW: 4. I HAVE CONSIDERED F ACTS OF CASE ALONG WITH W RI TTEN SUBM I SSIONS MADE BY LD. A R. OF APPELLANT AND THE CASE LAWS RELIED UPON. IN VIEW OF P APER APPEAL FILED BY APPELLANT ON 17-03-4016, WHICH WAS , IN T I ME, THE R EQUEST MADE BY APPELLANT , TO CONDONE THE DELAY IN FILING OF E-APPEAL, C ONSEQUENT TO CIRCULAR DT.26-05-2TL16, HAS BEEN DULY CONSIDERED. AS PER C IR CULAR, THE APPELLANT WAS TO E-FILED THE APPEAL BY 15-06-2016. THIS WAS TH E FIRST YEAR OF E-FILING OF APPEAL. THE APPELLANT AFTER FIL ING THE PAPER APPEAL ON 17.03.2016, IT SEEMS WAS UNDER A BONA FIDE BELIEF THAT NO SEPARATE APPEAL IS REQUIRED TO BE FILED AGAIN FOR SAME ASSESSMENT YEAR. WHEN APPELLANT BECAME AWA RE OF THE CIRCULAR TO ELECTRONICALLY FILE THE APPEAL, WHICH WAS EARLIER FILED IN PAPER M ODE THEN APPELLANT MADE LEGA L C O MPLIANCE OF SAME ON 06.10.2016 WHEN E-APPEAL WAS FILED WITH SAME GROUNDS OF APPEAL, WHICH IS HAVING E-FILING ACKNOWLEDGEMENT NO . 483947091061016. LD . A R OF . APPEL L ANT HAS EXPLAINED THE REASONS FOR LATE F I LI NG OF E-APPEAL, AFTER CONSIDERING OF WHICH, I AM OF THE VIEW THAT THERE E X I ST SUFFICIENT REASON FOR MAKING COMPLIANCE BYE- FILING OF APPEAL ON 0 6 - 1 0-2016 AFTER THE EXTENDED DATE I . E . 15-06-2016 . THEREFORE KEEPING IN VIEW THE PRINCIPLE , OF ADVANCING SUBSTANTIAL JUSTICE AS THAT OF PR I ME I MP ORTANCE, THE DELAY OCCURRED IN MAKING TECHNICAL COMPLIANCE O F E-FILING APPEAL ON 6.10.2016, WHICH WAS EARLIER MADE IN PAPER MODE ON 17.03.2016, IS CONDONED. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE FACTS OF THE CASE. I FIND THERE IS A BONA FIDE BELIEVE IN FILING THE RETURN ELECTRONICALLY TALLIED FROM 15.06.2016 TO 1.10.2016 AND ASSESSEE H AS EXPLAINED THE REASONS FOR LATE FILING THE APPEAL. I AM OF THE VIE W THAT THERE EXISTS THE REASON FOR LATE FILING THE APPEAL AND CONDONE THE S AID DELAY IN THE INTEREST OF JUSTICE. ACCORDINGLY THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. ITA NO.6401/DEL/2016 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY 28 TH APRIL, 2017 SD/- (B.P. JAIN) ACCOUNTANT MEMBER DATED: 28/04/2017 PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSTT. REGISTRAR, ITAT, NEW DELHI