HARMEET SINGH SABLOK, MUMBAI V. INCOME TAX OFFICER 22(1)(5), MUMBAI

ITA 6559/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2313 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHILD
• Assessee Lawyers: KALPESHLD
• Keywords: Principle of natural justice

Judgement Text

ITA NO.6559/MUM/2018 HARMEET SINGH SABLOK ASSESSMENT YEAR :2008-09 1 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . . , , BEFORE HONBLE SHRI C.N. PRASAD, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.6559/MUM/2018 ( / ASSESSMENT YEAR: 2008-09 ) MR. HARMEET SINGH SABLOK A/24, QUEENS PARK PREMISES CHS LTD. JUHU, SANTACRUZ (W) MUMBAI- 400 049. / VS. I TO - WARD - 2 2( 1 ) ( 5 ) PIRAMAL CHAMBERS, LALBAUG MUMBAI-400 049. ! ./ ./PAN/GIR NO. ALRPS-3621-D ( !# /APPELLANT ) : ( $!# / RESPONDENT ) ASSESSEE BY : SHRI KALPESH-LD. AR REVENUE BY : SHRI R. BHOOPATHI LD. DR / DATE OF HEARING : 05/12/2019 / DATE OF PRONOUNCEMENT : 05/12/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2008-09 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-34, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)] APPEAL NO. CIT(A)-34/ITO-22(1)(5)/IT-270/16-17 DATE D 28/09/2018 QUA CONFIRMATION OF PENALTY U/S 271(1)(C). ITA NO.6559/MUM/2018 HARMEET SINGH SABLOK ASSESSMENT YEAR :2008-09 2 2. THE LD. AUTHORIZED REPRESENTATIVE, AT THE OUTSET , SUBMITTED THAT THE IMPUGNED ORDER IS EX-PART ORDER. OUR ATTENTION IS FURTHER DRAWN TO THE FACT THAT THE APPEAL HAS BEEN DISMISSED ON PRELIMIN ARY GROUND SINCE IT WAS NOT E-FILED AS MANDATED BY THE EXTANT RULES. TH E LD. AR FURTHER SUBMITTED THAT THE APPEAL HAS SUBSEQUENTLY BEEN FIL ED ELECTRONICALLY AND THEREFORE, THE MATTER MAY BE RESTORED BACK FOR ADJU DICATION ON MERITS. THE LD. DR SUPPORTED THE IMPUGNED ORDER. 3. FACT ON RECORD WOULD REVEAL THAT THE ASSESSEE WA S SADDLED WITH PENALTY OF RS.0.52 LACS FOR YEAR UNDER CONSIDERATIO N VIDE PENALTY ORDER DATED 29/09/2016. UPON FURTHER APPEAL, LD. CIT(A) D ISMISSED THE APPEAL ON TECHNICAL GROUND SINCE IT WAS NOT ELECTRONICALLY FILED AS MANDATED BY EXTANT RULES. 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] , SINCE THE APPEAL HAS ALREADY BEEN E-FILED, THE LD. FIRST APPELLATE AUTHORITY IS DIREC TED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME ON MERITS. ITA NO.6559/MUM/2018 HARMEET SINGH SABLOK ASSESSMENT YEAR :2008-09 3 5. THE APPEAL STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH DECEMBER, 2019. SD/- SD/- (C.N. PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 05/12/2019 SR.PS, JAISY VARGHESE 6789:69 / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $!# / THE RESPONDENT 3. 2 ( ) / THE CIT(A) 4. 2 / CIT CONCERNED 5. 34 ' 5 , 5 , / DR, ITAT, MUMBAI 6. 4678 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.