SUBHASH V. KUBAL, MUMBAI V. INCOME TAX OFFICER 25 (3) (4), MUMBAI

ITA 6760/MUM/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 0326 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Condonation of delay
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN , JM ITA NO. 6760 / MUM/20 17 ( ASSESSMENT YEAR : 2010 - 11 ) SHRI SUBHASH V KUBAL 401 - VINAYAK CO - OP HSG.SOC.LTD., 63 - POUND GAVTHAN ROAD, BAJI PRABH U DESHPANDE ROAD, VILE PARLE (W) MUMBAI 400 056 VS. ITO 25(3)(4), MUMBAI - 400051 PAN/GIR NO. AHTPK2987N APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI ANANT N PAI REVENUE BY MS. N. HEMALATHA DATE OF HEARING 07 / 02 /201 8 DATE O F PRONOUNCEME NT 12 / 02 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF CIT(A) - 37, MUMBAI DATED 03/10/2017 FOR A.Y.2010 - 11 IN THE MATTER OF ORDER PASSED U/S.143(3)/ 147 OF TH E IT ACT. 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. 3. IN THIS CASE, CIT(A) HAS DISMISSED ASSESSEES APPEAL MERELY ON THE PLEA THAT UNDER RULE 45, ASSESSEE SHOULD HAVE FILED THE APPEAL ONLINE. HOWEVER, SINCE THE ASSESSEE HAS NOT FILED ONLI NE APPEAL, THE SAME WAS DISMISSED BY THE CIT(A) WITHOUT GOING ON MERITS OF THE CASE. FROM THE ITA NO. 6760/MUM/2017 SHRI SUBHASH V KUBAL 2 RECORD WE FOUND THAT ASSESSEE HAS FILED THE APPEAL ON 25/04/2016 MANUALLY AS THERE WERE TECHNICAL DIFFICULTIES WITH THE GOVERNMENT SOFTWARE FOR FILING E - APPEALS ( SEE CBDT CIRCULAR NO 20 OF 2016 PARA 3.4 OF CIT(A)S ORDER THIS CIRCULAR RECOGNISES TECHNICAL HITCHES IN THE E - FILING ON 26/05/2016. CBDT CIRCULAR EXTENDING DATES FOR E - FILING TO 15/06/2016 INCLUDING E - FILING OF MANUALLY FILED APPEALS EARLIER. ASSESSE E WAS NOT AWARE OF THIS CIRCULAR AND DID NOT FILE HIS APPEAL ON LINE TO REGULARISE HIS EARLIER MANUALLY FILED APPEAL. 4. CIT(A) - 37 ISSUED NOTICE FOR HEARING FOR 25/09/2017. THIS NOTICE ALSO SOUGHT EXPLANATION FOR APPEAL FILED MANUALLY. NO DEFECT MEMO OR SH OW CAUSE ISSUED EARLIER. THEREAFTER ON 25/09/2017 ASSESSEE FILED E - APPEAL FOR REGULARISATION OF HIS MANUAL APPEAL. THE E - APPEAL ALSO CONTAINED PLEA OF CONDONATION OF DELAY IN ITEM NO.15 OF FORM 35 FILED ON LINE. ASSESSEE ALSO FILED IN CIT(A)S OFFICE INFOR MING HIM ABOUT ONLINE APPEAL SO FILED AND CITE D TECHNICAL DIFFICULTIES FACED BY THE ASSESSEE FOR FILING E - APPEAL IN APRIL 2016 FOR WHICH REASON THE APPEAL WAS FILED MANUALLY AS DUE DATE WAS NEARING. HOWEVER, CIT(A) PASSED ORDER REJECTING MANUALLY FILED APP EAL AS NON - MAINTANABLE AS E - APPEAL NOT FILED BEFORE EXTENDED DATE OF 15/06/2015. THE ORDER DID NOT EVEN REFER TO THE ONLINE APPEAL FILED ON 25/09/2017. 5. IN VIEW OF THE ABOVE, WE CONDONE THE DELAY IN FILING APPEAL DUE TO TECHNICAL REASONS AND DO NOT FIN D ANY MERIT FOR REJECTION OF THE ASSESSEES APPEAL MERELY ON THE PLEA THAT IT WAS NOT E - FILED WHEREAS SUBSEQUENTLY ASSESSEE HAS FILED THE APPEAL IN THE PRESCRIBED FORM OF E - ITA NO. 6760/MUM/2017 SHRI SUBHASH V KUBAL 3 FILING. IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL BACK TO THE FILE OF THE C IT(A) FOR DECIDING ON MERITS . 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 12 / 02 /201 8 S D/ - ( SANDEEP GOSAIN ) S D/ - ( R.C.SHARMA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//