Shri Sumantlal Pitambardas Patadia, Ahmedabad V. ITO, Ward-1(3)(5), Ahmedabad

ITA 757/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1251 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 757/AHD/2018 (ASSESSMENT YEAR: 2013-14) SHRI SUMANTLAL PITAMBARDAS PATADIA 1086, BHAVANPURANI POLE, NEAR NAVI POLE, SHAHPUR, AHMEDABAD- 380001 VS. ITO WARD-1(3)(5) AHMEDABAD [ PAN NO. ACK PP7 074 M ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 29.11.2019 DATE OF PRONOUNCEMENT 16.12.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 24.01.2018 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS) 10, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX AC T, 1961 (HEREINAFTER REFERRED AS TO THE ACT) ARISING OUT OF THE ORDER DATED 30.03.2016 PASSED BY THE ITO, WARD-1(3)(5), AHMEDABAD FOR ASSESSMENT YEAR 20 13-14. 2. THE FIRST GRIEVANCE OF THE ASSESSEE IN THIS APP EAL RELATES TO THE EX-PARTE DISMISSAL OF THE APPEAL BY THE LD. CIT-A. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 29.09.2013 DECLARING TOTAL INCOME OF RS. 2,47,10 0/-. SUBSEQUENTLY, THE CASE OF THE ASSESSEE WAS SELECTED UNDER SCRUTINY UNDER S ECTION 143(3) OF THE ACT. ITA NO.757/AHD/2018 SHRI SUMANTLAL PITAMBARDAS PATADIA VS. ITO ASST.YEAR 2013-14 - 2 - THE AO FRAMED THE ASSESSMENT ON 30.03.2016 AT AN IN COME OF RS. 3,55,97,100/- BY MAKING CERTAIN ADDITION TO THE TOT AL INCOME OF THE ASSESSEE. 4. THE AGGRIEVED ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT (A) WHO DISMISSED THE APPEAL EX-PARTE IN LIMINE BY OBSERVIN G AS UNDER :- 2. IT IS WORTH MENTIONING THAT VIDE NOTIFICATION N O. 11/2016 (F. NO. 149/150/2015-TPL DATED 01/03/2016) OF THE CBDT, THE RE WAS AMENDMENT IN THE RULE 45 OF I.T. RULES, 1962. THE APPEALS BEFOR E THE CIT(A) HAS TO BE FILED ELECTRONICALLY IN THE NEW FORM NO. 35 DEVISED VIDE THE AFORESAID NOTIFICATION ACCORDING TO THE AMENDED RULES. DUE TO CERTAIN CON STRAINS, SUBSEQUENTLY, THE CBDT VIDE ITS CIRCULAR NO. 20/2016 DATED 26/05/2016 HAS EXTENDED THE WINDOW FOR FILING E-APPEALS WHO COULD NOT SUCCESSFU LLY E-FILE THEIR APPEALS PREVIOUSLY AND HAD FILED PAPER APPEALS AND ACCORDIN G TO THE AFORESAID CIRCULAR THE APPELLANT HAD TO FILE THE E-APPEAL IN ACCORDANCE WITH AMENDED RULE 45 BEFORE THE EXTENDED PERIOD I.E. 15/06/2016. HOWEVER, THE APPELLANT HAS NOT COMPLIED WITH THE NOTIFICATION OF THE BOARD DATED 01/03/2016 AND CIRCULAR NO. 20/2016 DATED 26/05/2016 REFERRED ABOV E, AS NO E-APPEAL HAS BEEN FILED ON OR BEFORE 15/06/2016 , AND THEREFORE, PAPER APPEAL FILED IN THIS OFFICE ON 26/04/2016 IS FOUND NON-EST IN VIEW OF THE PROVISIONS OF LAW DISCUSSED ABOVE. IN OTHER WORDS, THE PAPER APPEAL FILED IS TREATED A S GOOD AS THAT NO SUCH APPEAL HAS BEEN FILED BY THE APPELLANT . THEREFORE, THE APPEAL IS DISMISSED AS FOUND NON-EST AND NOT MAINTAINABLE. 3. SINCE, THE APPEAL IS FOUND NON-EST, THEREFORE, T HE GROUNDS TAKEN BY THE APPELLANT ARE NOT DECIDED ON MERITS. 5. BEING AGGRIEVED BY THE ORDER OF THE LD. CIT-A, T HE ASSESSEE IS IN APPEAL BEFORE US. 6. THE LD. DR BEFORE US SUPPORTED THE ORDER PASSED BY THE AUTHORITIES BELOW. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR F OR THE REVENUE AND CAREFULLY GONE THROUGH THE MATERIALS AVAILABLE ON R ECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE ASSESSEE FILED THE APP EAL BEFORE THE LD. CIT (A) MANUALLY WITHIN TIME I.E. 26/4/2016 AGAINST THE ORD ER OF THE AO DATED 30-3- 2016 AS PER THE OLD PROVISIONS. BUT, LATER ON, THE MANNER OF FURNISHING THE ITA NO.757/AHD/2018 SHRI SUMANTLAL PITAMBARDAS PATADIA VS. ITO ASST.YEAR 2013-14 - 3 - APPEAL IN FORM NO.35 BEFORE THE LD. CIT (A) WAS AMENDED VIDE NOTIFICATION NO.5/2016 DATED 06.04.2016 AND THE PROCEDURE WAS LAID DOWN THEREIN I.E. TO FILE THE APPEAL ELECTRONICALLY. THEREAFTER, THE CBDT VIDE NOTIFICATION NO. SO 637( E)[NO. 11/2016 DATED 1.3.2016] EXTENDED THE PERIOD FOR FILING THE APPEAL ELECTRONICALLY TO 30- 06.2016, BUT THE ASSESSEE IN THE PRESENT CASE FILED THE APPEAL ELECTRONICALLY ON 02.01.2018 MUCH LATER THAN THE EXTENDED TIME. 7. HOWEVER, WE FIND THAT THE MANUAL APPEAL FILED BY THE ASSESSEE ON 26.04.2016 WAS WELL WITHIN TIME. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, DEEMED IT APPROPRIATE TO DIRECT THE LD. CIT (A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER CONDONING THE DELAY IN FILING THE APPEAL ELECTRONICALLY SINCE THE APPEAL IN MANUAL FORM WAS FILED WITHIN THE TIME. IN VIEW OF THE AFORESAID DISCUSSION, WE SET ASIDE THE IMPUGNED ORDER AND DIRECT THE LD. CIT (A) TO DECIDE THE APPEAL OF THE ASSESSE E ON MERITS AFTER CONDONING THE DELAY AFTER PROVIDING DUE AND REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 16 / 1 2 /201 9 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/12/2019 TANMAY, SR. PS TRUE COPY ITA NO.757/AHD/2018 SHRI SUMANTLAL PITAMBARDAS PATADIA VS. ITO ASST.YEAR 2013-14 - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 16 .12.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.12.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 16 .12.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16.12.201 9 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 16 .12.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.12.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER