Vineeth Perumal Koshy, Ahmedabad V. ITO, Ward-6(1)(3), Ahmedabad

ITA 779/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7073 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: VIVEK N CHAVDA
• Keywords: Condonation of delay
• Section: 271(1)(c)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 779/AHD/2018 ( ASSESSMENT YEAR : 2013-14) VINEETH PERUMAL KOSHY 30/356, NETAJI NAGAR, MEGHANINAGAR, AHMEDABAD - 380016 / VS. ITO WARD-6(1)(3), NARAYAN CHAMBERS, NR. HOTEL PATANG, OFF. ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AVFPM0676E ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIVEK N. CHAVDA, A.R. / RESPONDENT BY : SHRI R. R. MAKWANA, SR.DR DATE OF HEARING 05/04/2021 !'# / DATE OF PRONOUNCEMENT 07/04/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-6, AHMEDABAD (CIT(A) IN SHORT), DATED 1 6.01.2018 ARISING IN THE PENALTY ORDER DATED 22.06.2016 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-14. ITA NO. 779/AHD/18 (VINEETH P. KOSHY VS. ITO) A.Y. 2013-14 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, A REFERE NCE WAS MADE TO THE AFFIDAVIT OF CONDONATION OF DELAY DATED 18.1 2.2019 AND A CONDONATION OF DELAY FOR 4 DAYS IN FILING APPEAL BE FORE THE TRIBUNAL WAS URGED. THE DELAY OF 4 DAYS IS CONDONED OWING T O SMALLNESS OF DELAY CAUSING NO PERCEPTIBLE PREJUDICE TO OTHER SID E. 3. IN THE CAPTIONED APPEAL, THE ASSESSEE IS AGGRIEV ED BY THE ACTION OF THE CIT(A) IN DISMISSING THE APPEAL BEFOR E IT AS DEFECTIVE AND NON-MAINTAINABLE AND THUS REFUSED TO ADJUDICATE THE APPEAL ON MERITS. 4. ON PERUSAL OF THE ORDER OF THE CIT(A), IT IS NO TICED THAT THE ASSESSEE HAD FILED PAPER APPEAL MANUALLY BEFORE CIT (A) INSTEAD OF FILING APPEAL ELECTRONICALLY AS AMENDED UNDER RULES 45 OF I.T. RULES 1962 W.E.F. 01/03/2016. THE CIT(A) THUS OBSERVED T HAT IT WAS INCUMBENT UPON THE ASSESSEE TO FILE APPEAL ELECTRON ICALLY TO PURSUE REMEDY AVAILABLE BEFORE HIM. THE CIT(A) THEREAFTER OBSERVED THAT THE CASE OF THE ASSESSEE IS COVERED BY PROVISIONS O F SECTION 249 R.W. RULE 45 OF I.T. RULES, 1962 WHICH LAYS DOWN THAT EV ERY APPEAL SHALL BE FILED IN THE PRESCRIBED FORM AND SHALL BE VERIFI ED IN THE PRESCRIBED MANNER. THE CIT(A) ACCORDINGLY FOUND TH AT THE PAPER APPEAL SO FILED BY THE ASSESSEE IS DEFECTIVE APPEAL AND THUS NON- MAINTAINABLE FOR ADJUDICATION OF APPEAL. THE CIT(A ) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS DEFECTIVE A ND NON- MAINTAINABLE. 5. IN THE CONTEXT, WE NOTE THAT THE ASSESSEE HAS DU LY FILED THE PAPER APPEAL WHICH WAS RECEIPTED BY THE OFFICE OF T HE CIT(A) ON 29/07/2016. IN THESE CIRCUMSTANCES AND HAVING REGA RD TO THE FACT THAT E-FILING WAS INTRODUCED ABOUT THAT TIME IN THE VICINITY OF PAPER APPEAL FILED BY THE ASSESSEE, IT IS QUITE POSSIBLE THAT ASSESSEE MAY NOT BE CONVERSANT WITH TECHNICAL ASPECTS. THE BRE ACH COMMITTED BY THE ASSESSEE IS CLEARLY OF TECHNICAL NATURE. WE AR E THUS OF THE ITA NO. 779/AHD/18 (VINEETH P. KOSHY VS. ITO) A.Y. 2013-14 - 3 - CONSIDERED OPINION THAT A BENIGN VIEW BE TAKEN IN T HE CIRCUMSTANCES. THEREFORE, WE CONSIDER IT APPROPRIA TE TO GRANT OPPORTUNITY TO ASSESSEE FOR DISPOSAL OF APPEAL BEFO RE FIRST APPELLATE AUTHORITY IN ACCORDANCE WITH LAW. WE THUS DIRECT T HE CIT(A) TO ADMIT THE BELATED E-APPEAL FOR ITS DISPOSAL ON MERI TS. 6. THE ASSESSEE THEREFORE SHALL BE ENTITLED TO FIL E THE APPEAL ELECTRONICALLY AFRESH (IF NOT FILED SO FAR) WITHIN 30 DAYS OF SERVICE OF THIS ORDER FOR ADJUDICATION ON MERITS. INTERVENING TECHNICAL DELAY IN FILING THE APPEAL AS PER THE PRESCRIBED METHOD STAN DS CONDONED. THE MATTER IS REMANDED BACK TO THE FILE OF CIT(A) FOR A DJUDICATION OF ISSUES INVOLVED IN ACCORDANCE WITH LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 07/04/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 07/04/2021