Shri Ashwinkumar C. Zala, Surendranagar V. The Assistant Commissioner of Income Tax, Surendranagar Circle, Surendranagar

ITA 66/RJT/2019

AI Insights

The case involves Shri Ashwinkumar C. Zala, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals)-7, Ahmedabad, which dismissed his physical appeal on the grounds that it should have been filed online as per the amended Rule 45 of the Income Tax Rules, 1962. The appellant contended that he had already filed an online appeal, but due to technical issues, it was not acknowledged before the dismissal of his physical appeal. The Tribunal noted the absence of representation from the appellant despite service of notices and the concession by the Revenue's representative to set aside the matter back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138251 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 13-03-2019
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Ashwinkmar C. Zala M.I. Park, Nr. Commerce College, Surendranagar, Gujarat PAN No: AAAPZ9922G (Appellant) Vs The C.I.T(Appeals)-7, Ahmedabad (Respondent) Assessee Represented: None Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 03-07-2023 Date of pronouncement : 05-07-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Appellate order dated 30.05.2017 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2012- 13. ITA No. 66/Rjt/2019 Assessment Year: 2012-13 I.T.A No. 66/Rjt/2019 A.Y. 2012-13 Page No Shri Ashwinkumar C. Zala vs. CIT (A)-7 2 2. The only grievance of the assessee is that physical appeal filed by the assessee on 30.05.2017 was dismissed by the Commissioner of Income Tax (Appeals) on the ground that the appeal ought to have been filed online as per amended Rule 45 of the Income Tax Rules, 1962, mandating compulsory e-filing of appeal before Appellate Commissioner with effect from 01-03-2016, for all persons who are required to furnish their Return of Income electronically. Though the assessee vide its letter dated 13-05- 2017 explained he already filed online appeal under Rule 45 on 01- 05-2017 with Acknowledgement No. 766897990010507. Due to technical reason that his Aadhar was not able to match PAN data. There was technical delay in online filing and requested to condone the same. Though the Ld. Commissioner of Income Tax (Appeals) extracted the above letter of the assessee in this impugned order, but simply dismissed the appeal in limine. 3. Aggrieved against the same, the assessee is in appeal before us raising the following Grounds of Appeal: 1. Order is wrong ab intio, fact is that before order of dismissal of appeal physically (paper form) on 30-05-2017, afresh appeal was electronically filed on-line on 01-05-2017. Vide reference number 766897990010507. 2. Reply of show cause notice by CIT(Appeals)-7 dated 09-05-2017, Was answered on 13-05-2017 and that was acknowledged by her honors' office. This fact ignored in said judgment. 3. It is vague and incomplete judgment. Her honor does not mentioned any decision about electronically filed appeal wide ref no766897990010507, pending with her office. It is partial, ex-parte, irresponsible decision without giving any opportunity to represent fact. 4. It is partial, ex-parte, irresponsible decision without giving any opportunity to represent fact. I.T.A No. 66/Rjt/2019 A.Y. 2012-13 Page No Shri Ashwinkumar C. Zala vs. CIT (A)-7 3 5. Misinterpreted rules for eligibility for filing appeals in paper form appellate is eligible to file an appeal in physical form as he is farmer and he never field any assessments electronically before that judgment date 6. Respondent does not mentioned in judgment, any reasons rejection of grace requested under section 249(3) in our reply dated 13-05-2017, reasons to file electronically late for technical reason. 7. At the time of submission of my appeal (paper form) I inform to respondent personally that I don't have aadhar card so electronically submission would be delayed so I file physically in advance so Respondent may grant condone for delay submission for technical reason. She was admitted. But no such matter mentioned in her judgment order that why delay request not accepted. 8. Respondent knowingly ignored facts (studying the order passed by Tushar Parmar(assistant CIT Surendranagar), that it is wrong order by IT department. Actually assessment order is against firm ARJUN CIRAMIC- THANGADH. I was proprietor of that firm but I sold that unit to Labhubhai Ukabhai Panara on date 09-08-2011. So as the provision of transfer property act. I may not be responsible after date 09-8- 2011.i never received any notice, correspondence, communication to my address, as I live at Surendranagar, after that date. 9. AS principle of natural justice Respondent should not close pending file electronically without giving opportunity by fresh show cause notice, as she rejected appeal in paper form not electronically filed appeal in judgment dated 30-05-2017, it is against provision of valid notice. 4. None appeared on behalf of the assessee in spite of service of notices. 5. Ld. Sr. D.R. Shri B.D. Gupta appearing for the Revenue fairly accepted that the matter be set aside back to the file of the Ld. CIT(A) to decide the case on merits. 6. Recording the above statement, we hereby set aside the impugned order passed by the Commissioner of Income Tax (Appeals)-7 with a direction to pass fresh order on merits, after I.T.A No. 66/Rjt/2019 A.Y. 2012-13 Page No Shri Ashwinkumar C. Zala vs. CIT (A)-7 4 giving adequate opportunity to the assessee and decide the appeal. Thus the grounds raised by the assessee are hereby allowed. 7. In the result, the appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in the open court on 05-07-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 05/07/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट