AFZAL MAQBOOL HUSAIN MALIK, MUMBAI V. ITO 26 (1)(1), MUMBAI

ITA 6524/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5249 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 15-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR LD
• Keywords: Principle of natural justice
• Section: 143(3); 68; 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI C.N. PRASAD, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.6524/MUM/2019 ( / ASSESSMENT YEAR: 2013-14) A FZAL MAQBOOL HUSAIN MALIK 361, 4 TH LANE, GULAB SHAH ESTATE BEHIND KURAL BUS DEPOT, LBS ROAD KURLA (W), MUMBAI 400070 / VS. ITO - 26 (1) (1) G-BLOCK, KAUTILYA BHAWAN BKC, BANDRA (E) MUMBAI - 400051 PAN NO. : A HEPM - 7863 - J ( /APPELLANT ) : ( ! / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI BRAJENDRA KUMAR LD. SR. DR / DATE OF HEARING : 03/05/2021 / DATE OF PRONOUNCEMENT : 03/05/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AT THE TIME OF HEARING OF APPEAL, NONE APPEARED FOR ASSESSEE. HOWEVER, LD. DR SUBMITTED THAT THE APPEAL WAS DISMI SSED AS NOT MAINTAINABLE BY FIRST APPELLATE AUTHORITY SINCE IT WAS NOT FILED ELECTRONICALLY AS PRESCRIBED UNDER THE RULES. THE M ANUAL APPEAL FILED BY THE ASSESSEE HAS BEEN DISMISSED AS INADMISSIBLE BY INVOKING THE PROVISIONS OF SECTION 249(1). 2 2. THE REGISTRY HAS ALSO NOTED A DELAY OF 19 DAYS I N FILING OF THE APPEAL, THE CONDONATION OF WHICH HAS BEEN SOUGHT BY THE ASSESSEE ON THE STRENGTH OF CONDONATION PETITION DATED 14/10/20 19 WHICH IS SUPPORTED BY THE AFFIDAVIT OF THE ASSESSEE. AFTER GOING THROU GH THE CONTENTS OF THE SAME AND CONSIDERING THE PERIOD OF DELAY, WE ARE IN CLINED TO CONDONE THE DELAY AND PROCEED WITH THE DISPOSAL OF APPEAL. 3. THE MATERIAL FACTS ARE THAT IN AN ASSESSMENT U/S 143(3) ON 18/03/2016, THE ASSESSEE WAS SADDLED WITH CERTAIN A DDITION U/S 68 FOR RS.53.45 LACS. THE ASSESSEE FILED MANUAL APPEAL ON 20/04/2016 BEFORE LEARNED FIRST APPELLATE AUTHORITY WHICH WAS WITHIN TIME. HOWEVER, AS PER EXTANT RULES, THE ASSESSEE WAS REQUIRED TO FILE THE APPEAL IN ELECTRONIC FORM LATEST BY 15/06/2016. THE ASSESSEE FAILED TO A TTEND APPELLATE PROCEEDINGS. CONSEQUENTLY, THE APPEAL WAS DISMISSED AS NOT MAINTAINABLE. AGGRIEVED, THE ASSESSEE IS UNDER FURT HER APPEAL BEFORE US. 4. UPON CAREFUL CONSIDERATION, WE FIND THAT THE APP EAL HAS BEEN DISMISSED ONLY IN VIEW OF THE FACT THAT IT WAS FILE D IN MANUAL FORM INSTEAD OF ELECTRONIC FORM AS MANDATED BY EXTANT RULES. HOW EVER, THE UNDISPUTED FACTS THAT EMERGE IS THAT THE MANUAL APPEAL WAS FIL ED WITHIN TIME PRESCRIBED FOR FILING THE APPEAL. THE SAID APPEAL I N TERMS OF CBDT NOTIFICATION 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 TO FILE THE SAME IN THE PRESCRIBED FORM HAS RESULTED INTO DISMISSAL OF APPEAL IN LIMINE. KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT MERE TECHNICAL L APSES COULD NOT DEPRIVE THE ASSESSEE TO SEEK JUSTICE IN DESERVING C ASES. THEREFORE, IN TERMS OF THE JUDGMENT OF THIS TRIBUNAL RENDERED IN ALL INDIA FEDERATION OF TAX PETITIONERS VS. ITO [ITA NO. 7134/MUM/2017 DATE D 04/05/2018] , THE 3 ASSESSEE IS DIRECTED TO E-FILE THE APPEAL IN THE PRESCRIBED MANNER BEFORE LD. FIRST APPELLATE AUTHORITY WITHIN 30 DAYS FROM T HE DATE OF RECEIPT OF THIS ORDER. THEREAFTER, THE LD. FIRST APPELLATE AUTHORIT Y IS DIRECTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERITS WITHOUT SE EKING CONDONATION OF DELAY. 5. THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOS ES. ORDER PRONOUNCED ON 03 RD MAY, 2021. SD/- SD/- (C.N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/05/2021 SR.PS, JAISY VARGHESE !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. ' ( ) / THE CIT(A) 4. ' / CIT CONCERNED 5. () # * , * , / DR, ITAT, MUMBAI 6. )+,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.