PPG ASIAN PAINTS PVT. LTD., MUMBAI V. CIT (APPEALS)-1, MUMBAI

ITA 7439/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8839 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA NO.7439/MUM/2018 ASSESSMENT YEAR: 2008-2009 PPG ASIAN PAINTS PVT. LTD., UNIT NO.1, 4 TH FLOOR, THE CENTRIUM PHOENIX MARKET CITY, LBS MARG, KURLA (W), MUMBAI 400 070 PAN AAACA8832H VS ACIT(LTU)-2, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MADHUR AGGARWAL RESPONDENT BY : SHRI AMIT PRATAP SINGH DATE OF HEARING :23.07.2020 DATE OF PRONOUNCEMENT : 27.07.2020 O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER OF LEARNED CIT-A DATED31.10.2018 AND PERTAINS TO ASSESSMENT YEAR 200 8-09. 2. THE PRELIMINARY ISSUE RAISED IS THAT LEARNED CIT -A ERRED IN DISMISSING THE APPEAL IN LIMINE ON THE TECHNICAL GROUND THAT THE A PPEAL WAS NOT FILED ELECTRONICALLY. 3. BRIEF FACTS OF THE CASE ARE THAT PURSUANT TO THE ASSESSMENT ORDER DATED 29.01.2016, ASSESSEE FILED APPEAL BEFORE THE LEARN ED CIT-A. THE LEARNED CIT-A NOTED THAT PURSUANT TO THE DIRECTIONS IN CIRCULAR D ATED 10.03.2016 (SO 637 E.NO.11/2016) IN THIS REGARD, FROM THE CURRENT AS SESSMENT YEAR THE APPEAL BEFORE THE LEARNED CIT-A WAS TO BE FILED IN ELECTRONIC MOD E. THE LEARNED CIT-A NOTED THAT SINCE IT WAS MANDATORY FOR THE ASSESSEE TO FILE APP EAL ELECTRONICALLY, HE DISMISSED THE APPEAL IN LIMINE ON THE TECHNICAL GROUND. ITA NO.7439/MUM/2018 PPG ASIAN PAINTS P. LTD.. 2 4. AGAINST THIS ORDER ASSESSEE IS IN APPEAL BEFORE US. 5. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. WE FIND THAT IN THE PRESENT CASE THE LEARNED CIT-A HAS NOT ADJUDICATED THE APPEAL FILED BEFORE HIM. HE HAS DISMISSED THE SAME AS UNADMITTED ON THE GROUND THAT THE ASSESSEE WAS REQUIRED FILE THE APPEAL ELECTRONICALLY . SINCE I T WAS NOT SO DONE THE LEARNED CIT-A DISMISSED THE APPEAL. IT IS THE PLEA OF THE ASSESSE E THAT THIS WAS THE FIRST YEAR WHEN IT WAS REQUIRED THAT THE APPEAL SHOULD BE FILED EL ECTRONICALLY. IT IS PRAYED THAT THERE WERE SOME TECHNICAL GLITCHES AND ACCORDINGLY IT IS PRAYED THAT THE APPEAL SHOULD BE ADMITTED AND PROPER ORDER ON THE ADJUDICATION OF TH E SAME SHOULD BE GIVEN. 6. UPON CAREFUL CONSIDERATION WE FIND THAT THE ASSE SSEES PLEA IS THAT IT WAS THE FIRST YEAR OF THE REQUIREMENT OF THE APPEAL TO BE F ILED ELECTRONICALLY AND THERE WERE SOME TECHNICAL GLITCHES . IT IS PRAYED THAT IN THE INTEREST OF JUSTICE THE APPEAL SHOULD BE ADJUDICATED ON MERITS. FURTHER WE NOTE T HAT THIS ASSESSMENT ORDER WAS PASSED ON 29.01.2016 . THE SAID CIRCULAR DIRECTING THAT APPEALS BEFORE THE LEARNED COMMISSION OF INCOME TAX SHOULD BE FILED IN ELECTRO NIC FORM DID NOT SPECIFY ANY CUT- OFF DATE FOR THE DATE OF ASSESSMENT ORDERS. IN THIS VIEW OF THE MATTER THERE CAN BE A VIEW POSSIBLE THAT THE SAID CIRCULAR WOULD NOT APPL Y TO ASSESSMENT ORDERS PASSED PRIOR TO THE SAME. 7. ACCORDINGLY IN OUR CONSIDERED OPINION THE REQUES T BY THE LEARNED COUNSEL OF THE ASSESSEE DESERVES PROPER CONSIDERATION. WE NOTE THAT IT IS SETTLED LAW THAT IN THE WEB OF HYPERTECHNICALITY JUSTICE SHOULD NOT TA KE A BACKSEAT. LEARNED COUNSEL OF THE ASSESSEE HAS ALSO SUBMITTED THAT THE ASSESSEE H AS NOW ALREADY FILED THE APPEAL ELECTRONICALLY. 8. ACCORDINGLY WE REMIT THE ISSUE TO THE FILE OF LE ARNED CIT-A. LEARNED CIT-A DIRECTED TO CONSIDER THE ISSUES RAISED ON MERITS AN D PASS A SPEAKING ORDER AFTER GIVING PROPER NOTICE TO THE ASSESSEE. ITA NO.7439/MUM/2018 PPG ASIAN PAINTS P. LTD.. 3 9. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED UNDER RULE 34(4) OF THE ITAT RULES ON 27/7/2020. SD/- SD/- (RAM LAL NEGI) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 27 TH JULY , 2020. SA COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE C I T(A), 4. THE C I T 5. THE DR, C BENCH BY ORDER //TRUE COPY// (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI