Shri Sudhirkumar Pukhraj Bagrecha, Ahmedabad V. The DCIT, Circle-1(2), Ahmedabad

ITA 736/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6246 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Keywords: Reasonable cause
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER SUDHIR KUMAR PUKHRAJ BAGRECHA B - 1, SADBHAV SOCIETY, GHODACAMP ROAD, SHAHIBAUG, AHMEDABAD PAN: ABHPB3814H (APPELLANT) VS THE IT O , DCIT CIRCLE - 1 ( 2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI N.K. GOYAL , SR. D . R. ASSESSEE BY: SHRI TEJ SHAH , A.R. DATE OF HEARING : 21 - 01 - 2 020 DATE OF PRONOUNCEMENT : 28 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2013 - 14 , ARI SES FROM ORDER OF THE CIT(A) - 10, AHMEDABAD DATED 24 - 01 - 2 018 , IN PROCEEDINGS UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS FILED AGAINST THE DECISION OF LD. CIT(A) IN DISMISSING THE AP P EAL ON THE GROUND THAT THE I T A NO . 736 / A HD/20 18 A SS ESSMENT YEAR 2013 - 14 I.T.A NO. 736 /AHD/20 18 A.Y. 2013 - 14 PAGE NO SHRI SUDHIR KUMAR PUKHRAJ BAGRECHA VS. IT O 2 ASSESSEE HAS NOT FILED THE APPEAL AGAINST THE ORDER U/S. 271(1)(C) OF THE ACT ELECTRONICALLY IN THE NEW FORM NO. 35. 3. THE FACT IN BRIEF IS THAT ASSESSING OFFICER HAS LEVIED PENAL TY OF RS. 1 , 11 , 379/ - U/S. 271(1)(C) OF THE ACT VIDE OR D ER DATED 11 TH MAY, 2016. 4. THE ASSESSEE HAS FI L E D APPEAL AGAINST THE AFORESAID ORDER OF THE ASSESSING OFFICER BEFORE THE LD. CIT(A) IN THE PAPER FORM IN FORM NO. 35 ON 24 TH JUNE, 2016. THE LD. CI T(A) HAS NOTICED THAT AS S ESSEE HAS FILED THE E - FILING IN FORM NO. 35 ON 25 TH MARCH, 2016 MUCH LATER THAN THE STIP ULAT ED TIME OF E - FILING. CONSEQUENTLY , THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSES S EE HOLDING THAT APPEAL WAS NOT FILED IN TIME IN TH E ELECTRONIC MODE AS CITED ABOVE. 5. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS CONTENDED THAT ASSESSEE WAS NOT FULLY AWARE OF THE NEWLY INTRODUCED PROCEDURE OF E - FILING OF APPEAL IN THE ELECTRONIC MODE AND WHEN THIS FACT WA S BROUGHT TO HIS NOTICE , THE ASSESSEE HAD ALSO FILED T HE APPEAL IN THE ELECTRONIC MODE ON 25 TH MAY, 2017. THE LD. COUNSEL HAS SUBMITTED THAT BECAUSE OF TECHNICAL LAPSES ON ACCOUNT OF NEWLY INTRODUCED SYSTEM OF F I LING OF APPEAL IN ELECTRONIC MOD E TH E SAME COULD NOT BE FILED ELECTRONICALLY BECAUSE OF TECHNICAL ERROR. HOWEVER, THE RETURN IN THE PAPER FORM WAS FURNISHED WELL WITHIN THE STIPULATED TIME ON 24 TH JUNE, 2016. IN VIEW OF THESE FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS PLEADED THAT THE AP PEAL OF THE ASSESSEE BE ADJUDICATED ON MERIT. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HA S SUPPORTED THE ORDER OF LD. CIT(A). I.T.A NO. 736 /AHD/20 18 A.Y. 2013 - 14 PAGE NO SHRI SUDHIR KUMAR PUKHRAJ BAGRECHA VS. IT O 3 6. WE HAVE HEARD BOTH T H E SIDES AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAS FILED APPEAL AGAINST THE ORDE R OF ASSESSING OFFICER IN PAPER FORM NO . 35 ON 24 TH JUNE, 2016 , HOWEVER , THE SAME COULD NOT BE FILED ELECTRONICALLY IN FORM NO. 35 WITHIN THE STIPU LAT E D TIME LIMIT ACCORDING TO THE C IRCULAR NO. 20/2016 DATED 26 TH MAY, 2016 OF CBDT , NEW DELHI. THE LD. CI T(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE HOLDING TH AT APPEAL WAS NOT FILED IN TIME IN ELECTRONI C MODE BY REFERRING THE ABOVE CITED C IRCULAR OF THE CBDT. IN THIS CONNECTION, WE OBSERVED THAT THE ONLINE FILING OF APPEAL WAS NEWLY INTRODUCED DURING THE YEAR UNDER CONSIDERATION BECAUSE OF WHICH THE ASSESSEE HAD FACED DIFFICULTY IN UPLOADING THE APPEAL ELECTRONICALLY IN THE SYSTEM. THE ISSUING OF CIRCULARS BY THE CBDT FOR EXTENDIN G THE DATE OF FILING THE APPEAL IMPLICIT CONSTRAINT AND ELUCIDATE THE HICC UP IN UPLOADING THE PRESCRIBED APPEAL IN THE SYSTEM ELECTRONICALLY. THE ABOVE STATED FACTS AND FINDINGS INDEED INDICATE THAT THERE WAS A BONA FIDE REASONABLE CAUSE FOR NOT FILING THE APPEAL ELECTRONICALLY BY THE ASSESSEE, THEREFORE, AS PER OUR CONSIDERE D OPINION THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT (A) FOR ADJUDICATION ON MERIT AFTER AFFORDING ADEQUATE OPPORTUNITIES TO THE ASSESSEE . 6. IN THE RESULT, THE APPEAL OF THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 28 - 01 - 20 20 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER I.T.A NO. 736 /AHD/20 18 A.Y. 2013 - 14 PAGE NO SHRI SUDHIR KUMAR PUKHRAJ BAGRECHA VS. IT O 4 AHMEDABAD : DATED 28 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,