SHRI SUREN KUMAR JHANWAR, CHURU V. INCOME TAX OFFICER, WARD-2, CHURU

ITA 817/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5969 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH
• Assessee Lawyers: H M SINGHVI
• Keywords: Period of limitation; Time period of passing order; Condonation of delay

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC H A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 817/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 SUREN KUMAR JHANWAR WARD NO. 2, MOCHI WELL, NEAR MAHESWARI BHAWAN, SARDAR SHAHAR, CHURU CUKE VS. ITO, WARD-02, CHURU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGXPJ2521Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. H. M. SINGHVI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SH. RAJENDRA SINGH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/10/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/10/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, JAIPUR DATED 28.03.2019 FOR A.Y 2014-15. 2. AT THE OUTSET, THE LD AR SUBMITTED THAT THE LD C IT(A) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE AS BARRED BY LIMITATION. IT WAS SUBMITTED THAT THE ASSESSMENT ORDER U/S 143(3)/144 DATED 11. 11.2016 WAS RECEIVED BY THE ASSESSEE ON 25.11.2016. THEREAFTER, THE ASSESS EE THROUGH HIS A/R MADE AN EFFORT TO FILE THE APPEAL ELECTRONICALLY ON 10.1 2.2016 BUT DUE TO TECHNICAL PROBLEMS, IT COULD NOT BE FILED ELECTRONICALLY AND HE APPROACHED THE OFFICE OF THE LD CIT(A)-3 AND WAS ASKED TO FILE THE APPEAL MA NUALLY. IT WAS SUBMITTED THAT THE ASSESSEE SUBSEQUENTLY FILED THE APPEAL MAN UALLY BEFORE THE LD CIT(A)- ITA NO. 817/JP/2019 SUREN KUMAR JHANWAR, CHURU VS. ITO, WAR D-02, CHURU 2 3 ON 14.12.2016 WHICH WAS WELL WITHIN THE LIMITATIO N PERIOD OF FILING THE APPEAL. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE ALSO FIL ED THE APPEAL ELECTRONICALLY ON 23.10.2017. IT WAS ACCORDINGLY SUBMITTED THAT T HE LD CIT(A) HAS NOT TAKEN COGNIZANCE OF THE FACT THAT THE APPEAL HAS BEEN FIL ED MANUALLY BY THE ASSESSEE AND TAKING INTO CONSIDERATION THE APPEAL FILED ELEC TRONICALLY ONLY, HE HAS DISMISSED THE APPEAL AS BARRED BY LIMITATION. IT WA S SUBMITTED THAT THE BREACH COMMITTED BY THE ASSESSEE IS ONLY OF TECHNICAL NATU RE AND THE SAME MAY BE CONDONED AND THE MATTER MAY BE DECIDED ON MERITS. 3. THE LD DR IS HEARD WHO HAS RELIED ON THE FINDIN GS OF THE LD CIT(A) AND SUBMITTED THAT THERE WAS A SUBSTANTIAL DELAY IN FIL ING THE APPEAL ELECTRONICALLY AND THEREFORE, THE LD CIT(A) WAS RIGHT IN REJECTING THE APPEAL OF THE ASSESSEE AS BARRED BY LIMITATION IN ABSENCE OF ANY REASONABL E CAUSE SHOWN BY THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PURSUED THE MATERIAL AVAILABLE ON RECORD. THE FACT THAT THE APPEAL HAS BEEN FILED MANUALLY BY THE ASSESSEE HAS NOT BEEN DISPUTED BY THE REVENUE AS IN PARA 2 O F THE LD CIT(A) ORDER, IT IS NOTED BY THE LD CIT(A) THAT THE APPEAL IS FILED DE LAY BY 302 DAYS FOR WHICH CONDONATION OF DELAY IN FORM 35 HAS BEEN FILED WITH A REASON THAT PHYSICAL APPEAL WAS FILED WITHIN TIME BUT MY MISTAKE, ONLINE APPEAL WAS NOT FILED WHICH IS NOW FILED. THE LD CIT(A) HAS NOT TAKEN INTO CON SIDERATION THE MANUAL APPEAL SO FILED BY THE ASSESSEE AND HAS DISMISSED THE APPE AL OF THE ASSESSEE FILED ELECTRONICALLY STATING THAT THE SAME IS BARRED BY L IMITATION. GIVEN THAT THE MANUAL APPEAL HAS BEEN FILED WITHIN THE LIMITATION PERIOD, NON-FILING OF THE APPEAL ELECTRONICALLY IS ONLY A TECHNICAL BREACH WH ICH HAS SUBSEQUENTLY BEEN REMOVED BY THE ASSESSEE BY FILING THE APPEAL ELECTR ONICALLY. WE ACCORDINGLY SET-ASIDE THE ORDER OF THE LD CIT(A) TO DECIDE THE MATTER ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ITA NO. 817/JP/2019 SUREN KUMAR JHANWAR, CHURU VS. ITO, WAR D-02, CHURU 3 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/10/2019. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/10/2019 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SUREN KUMAR JHANWAR, CHURU 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD -02, CHURU 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 817/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR