Gujarat Safety Council, Vadodara V. The ITO, Ward Exemption, Vadodara

ITA 686/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 1206 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-01-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 07-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHENDU DAS
• Assessee Lawyers: PARIN S SHAH
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 686/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2013 -1 4) Gu ja ra t S af et y C o un cil 4 t h F lo or , Mi d w a y H ei g h t, K ir ti M an d i r , Ka la g ho d a, Sta ti on R oa d, V a d o d ar a 39 00 0 1 बनाम/ Vs . In c o m e T ax Of f ice r, W ar d- Ex e mp t io n, V a do d ar a थायी लेखा सं./जीआइआर सं./P A N/ G I R N o. : A A A T G 0 9 4 3 L (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Parin S Shah, AR यथ क ओर से/Respondent by : Shri Sudhendu Das, CIT. DR D a t e o f H e a r i ng 25/01/2024 D a t e o f P r o n o u nc e me n t 25 /01/2024 (Signed by the Jm on 20/03/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instant app eal filed at th e in stan ce of the assess ee is direct ed ag ainst the ord er d at ed 17.08.20 23 p assed b y th e National Facel ess Appeal Centre (NFAC), D elhi, arising out o f th e ord er d at ed 30.1 2.2015 passed b y th e IT O, Exemptions W ard, Vado dara, und er Section 14 3(3) o f the Act for Assess ment Year 20 13-14. The Ld. CIT (A) dismissed the ap peal as th e ITA No. 686/Ahd/2023 (Gujarat Safety Council vs. ITO) A.Y.– 2013-14 - 2 – appeal w as foun d to be barred b y li mit ation and no ap pli cation for condon ation of said del ay h as been filed b y t he ap pell ant th erein. 2. At th e time of h earing of th e i nstan t appeal, the Ld. Coun sel appearing for the ap p ell ant sub mitt ed b efore u s that the appeal was filed on 01.03.2 016 i.e. within 3 0 days fro m th e dat e of receipt of th e ord er d at ed 06.02.20 16 p assed b y the Ld. A O and, therefore, di smissin g th e s aid app eal under S ection 24 9(3 ) of the Act is no t sustain able. Moreso, when the e-filing was mad e o n 10.06.201 6, within the pres crib ed ti me li mit framed b y th e CBDT Circul ar through e-filing b y 15.0 6.2016 in view of the swit ch over perio d, the ap peal can not be s aid to have been fil ed lat e. In fact, th ere is no del ay for which the appeal has wrongl y been dis miss ed. Such cont en tio n mad e b y th e Ld . AR has not been abl e to be contro vert ed by th e Ld. DR, parti cul arl y, keep in g in view o f the swit ch over period fro m ph ysi cal mod e o f filing of appeal to e-filing and CBDT Circular as mentio ned herein above. Thu s, the ord er i mp u gned d ismissing the appeal on th e ground of d el ay s eems to b e not maint ainab le and th us, quash ed. Howev er, in the interes t of justice, we set asid e the issu e to the file of the Ld. CIT(A) once again to decide th e same afresh b y p assing a reasoned order up on co nsiderin g the eviden ce on reco rds o r an y other evid en ce which the as sessee may choos e to file at the ti me of hearing o f th e matt er. W e ITA No. 686/Ahd/2023 (Gujarat Safety Council vs. ITO) A.Y.– 2013-14 - 3 – direct the Ld. CIT(A) to pass ord er stri ctl y in accordan ce with law. 5. In the result, t he appeal preferred b y th e assess ee is allowed fo r statistical purposes. 6. The order w as pronoun ced in Open Co urt on 2 5.01.2024 at Ah med ab ad on the conclusion of the hearing in the pres en ce o f both th e parti es and redu ced to writing an d si gned b y ld. Accountan t Member on 12.03 .2024 at All ah abad, U.P and b y ld. Judicial Memb er o n 20.03.20 24 at Ah med ab ad , Gujarat. Sd/- Sd/- (RAMIT KOCHAR) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/03/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad