Shree Panchkuva Cloth Merchants Association, Ahmedabad V. ACIT (CPC), Bangalore

ITA 828/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7833 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 828/AHD/2018 SHREE PANCHKUVA CLOTH MERCHANTS ASSONVS. ACIT ASSESSMENT YEAR: 2015-16 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. 828/AHD/2018 ASSESSMENT YEAR: 2015-16 SHREE PANCHKUVA CLOTH MERCHANTS ASSOCIATION ..... .............APPELLANT 518, OUTSIDE PANCHKUVA GATE, PANCH KUVA, AHMEDABAD 380 002 [PAN : AAAAT 9945 Q] VS. ASSISTANT COMMISSIONER OF INCOME-TAX (CPC) ...........................RESPONDENT BANGALORE APPEARANCES BY: NONE FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 09.07.2018 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 THE ASSESSEE ON THE GROUND THAT IT WAS NOT E-FILED IN TIME. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IT PRIMA FACIE APPEARS FROM THE RECORD THAT THERE IS N O DISPUTE THAT THE APPEAL WAS FILED BEFORE THE CIT(A) ON 19.05.2016 IN PAPER FORM. THE ASSESSEE DID NOT, HOWEVER, E- FILE THE APPEAL ELECTRONICALLY UNTIL 15.06.2016 WHE N THE PERMISSIBLE TIME LIMIT HAD ALREADY EXPIRED. LEARNED CIT(A) DECLINED TO CONDON E THE DELAY AND DISMISSED THE APPEAL SUMMARILY. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 3. HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE AND HAVING PERUSED THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE ISSUE IN QUESTION IS COVERED, IN FAVOUR OF THE ASSESSEE, BY A DECISION OF THE CO-ORD INATE BENCH IN THE CASE OF SHRI RANG INFRASTRUCTURE P LTD VS. DCIT (ITA NO. 266/AHD /2017; ORDER DATED 04.04.2018), WHEREIN THE TRIBUNAL HAS OBSERVED AS FOLLOWS:- 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE M ATTER 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 FILIN G E-APPEAL. IN THIS VIEW OF THE ITA NO. 828/AHD/2018 SHREE PANCHKUVA CLOTH MERCHANTS ASSONVS. ACIT ASSESSMENT YEAR: 2015-16 PAGE 2 OF 2 MATTER, LEARNED COUNSELS ARGUMENTS POINTING OUT TH AT THE MECHANISM OF E- FILING DOES NOT HAVE THE SANCTION OF THE STATUTE, A ND THAT, IN ANY EVENT, PRESCRIPTION OF INCOME-TAX RULES CANNOT EXCEED THE FRAMEWORK OF THE INCOME- TAX ACT, NEED NOT BE ADJUDICATED UPON. 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 OPPORTUNITY OF HEARING TO THE ASSESSEE , BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH THE LAW. WE ORDER SO. 4. WE SEE NO REASONS TO TAKE ANY OTHER VIEW OF THE MATTER THAN THE VIEW SO TAKEN BY THE CO-ORDINATE BENCH IN THE CASE OF SHRI RANG INFRASTRUCTURE P LTD (SUPRA). RESPECTFULLY FOLLOWING THE VIEWS SO TAKEN BY THE CO -ORDINATE BENCH (SUPRA), WE REMIT THE MATTER BACK TO THE CIT(A) WITH OUR DIRECTION TO DISPOSE OF THE MATTER ON MERITS, AFTER PROVIDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, BY WAY OF A SPEAKING ORDER. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 9 TH JULY, 2018. SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 9 TH DAY OF JULY, 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..28.06.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 28.06.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 09.07.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 09.07.2018..... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 09.07.2018. 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: ......