VERTEX LAMINATE PRIVATE LIMITED,AHMEDABAD V. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

ITA 1575/AHD/2025

AI Insights

Vertex Laminate Pvt. Ltd. appealed against the dismissal of their appeal by the Commissioner of Income Tax (Appeals), which was initially dismissed as time-barred. The dismissal was based on the grounds that the appeal was filed late, despite the assessee having filed it within the extended deadline provided by a CBDT Circular. The Tribunal found that the CIT(A) had incorrectly applied the deadline for filing appeals, leading to the wrongful dismissal of the assessee's appeal. The Tribunal's decision emphasized the importance of adhering to procedural guidelines set by the CBDT, particularly concerning the electronic filing of appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783623 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 14-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESHWAR PRASAD MEENA
• Assessee Lawyers: TUSHAR P. HEMANI; KUSHAL BOFARIA
• Keywords: Unexplained cash credit; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.1575/Ahd/2025 (Assessment Year: 2013-14) Vertex Laminate Pvt. Ltd., 1, Krinkal Apartment, Mahalaxmi Society, Paldi, Ahmedabad-380006 [PAN: AAFFV7939Q] Vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Tushar P. Hemani, Sr. Advocate & Shri Kushal Bofaria, A.R. Respondent by: Shri Rameshwar Prasad Meena, Sr. DR Date of Hearing 06.11.2025 Date of Pronouncement 07.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 18.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal: “2. The learned CIT(A) erred in dismissing the appeal as time-barred without appreciating that the initial appeal was filed in paper form within due date and subsequently refiled electronically within the extended deadline as per CBDT Circular. The appeal ought to have been treated as filed within limitation. Printed from counselvise.com ITA No. 1575/Ahd/2025 Asst. Year : 2013-14 - 2– 3. The learned AO has erred in law and on facts of the case in making an addition pertaining to unsecured loan being unexplained cash credit amounting to Rs. 1,99,44,688/- u/s. 68 of the Act. 4. The learned AO has passed the order without properly appreciating the facts and they further erred in grossly ignoring submissions, explanations and information submitted by the appellant from time-to-time which ought to have been considered before passing the impugned order. The action of the learned AO is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed. 3. On perusal of the record, we find that pursuant to the assessment order passed u/s.143(3) dated 08.03.2016, the assessee has filed manual appeal on 31.03.2016 before the Ld. CIT(A). Subsequently the assessee has also filed e-appeal on 04.06.2016. The Ld. CIT(A) summarily dismissed the appeal filed by the assessee on the ground that it was delayed by 89 days. We find that CBDT vide Circular No.20/2016 dated 26.05.2016 has extended electronic filing of appeals till 15.06.2016. 4. Ergo, as per the CBDT Circular, the e-appeal filed by the assessee is to be treated as appeal filed within the due date. Non- adherence to the CBDT Circular by the Ld. CIT(A) has wrongly lead to dismissal of the appeal and caused undue hardship and mental agony to the assessee. We hereby direct the Ld. CIT(A) shall adjudicate the grounds on merits. Printed from counselvise.com ITA No. 1575/Ahd/2025 Asst. Year : 2013-14 - 3– 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 07.11.2025. S /- Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 07.11.2025 Tanmay आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "