Dharmesh K. Patel, Ahmedabad V. ITO, Ward-2(2)(1), Ahmedabad

ITA 825/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8027 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: FIROJ BODLA

Judgement Text

ITA NO. 825/AHD/2018 DHARMESH K PATEL VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 825/AHD/2018 ASSESSMENT YEAR: 2013-14 DHARMESH K PATEL ..................APPELL ANT 1091, AMBAWADI SOCIETY, RAMNAGAR, SABARMATI, AHMEDABAD-380005 [PAN : AGAPP 5101 H] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-2(2)(1), AHMEDABAD APPEARANCES BY: FIROJ BODLA FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 25.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THIS APPEAL BY THE ASSESSEE-APPELLANT CHALLENGES LEARNED CIT(A)-10, AHMEDABADS ORDER DATED 24 TH JANUARY, 2018 SUMMARILY DISMISSING THE APPEAL OF T HE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN T IME. 2. THERE IS NO DISPUTE THAT THE APPEAL WAS FILED BE FORE THE CIT(A) ON 29.04.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E-FI LE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 WHEN THE PERMISSIBLE TIME LIMIT HAD ALRE ADY EXPIRED. LEARNED CIT(A) DECLINED TO CONDONE THE DELAY AND DISMISSED THE APP EAL SUMMARILY. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE MA TTER SHOULD BE REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION ON MERITS , AS, IN ANY EVENT, WE ARE SATISFIED ABOUT THE BONAFIDES OF DELAY IN FILING E-APPEAL. I N THIS VIEW OF THE MATTER, LEARNED COUNSELS ARGUMENTS POINTING OUT THAT THE MECHANISM OF E-FILING DOES NOT HAVE THE SANCTION OF THE STATUTE, AND THAT, IN ANY EVENT, PR ESCRIPTION OF INCOME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME-TAX ACT, NEED NOT BE ADJUDICATED UPON. ITA NO. 825/AHD/2018 DHARMESH K PATEL VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A ) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER GIVING A REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER AND IN ACCORDA NCE WITH THE LAW. WE ORDER SO. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 25 TH JUNE, 2018. SD/- SD/- MS. MADHUMITA ROY P RAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 25 TH DAY OF JUNE, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER..25.06.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 25.06.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 25.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 25.06.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 29.06.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......