INDO JAPAN AGROTECH LTD,NEW DELHI vs. ITO, WARD-12(2), NEW DELHI

Heard and perused the record.

The assessee has challenged the order dated 17.04.2017 passed by Ld. CIT(A)-4, New Delhi wherein the appeal filed by the assessee against order u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 23.03.2016 passed by ITO, Ward-12(2), New Delhi has been dismissed as the appeal was filed in paper form and .Del.2019 Indo Japan Agrotech Ltd., New Delhi 2 not as per Rule 45 of the Income Tax Rules which provide filing of the appeal electronically.

As the matter was called for hearing, on behalf of the assessee Ld. AR apprised that assessee has also filed the appeal by electronic mode on 14.06.2019 and the same is pending before Ld. CIT(A). 3.1 Ld. AR has relied judgment of co-ordinate Bench at Delhi in and 1454/Del/2018 titled Amarjeet Singh vs. ACIT dated 19.02.2021 and ITA no. 1029/Del/2017 titled New Delhi Young Men’s Christian Association vs. ITO dated 21.08.2017, to submit that the co- ordinate Bench has remanded the issue to the files of CIT(A) to decide on merits. Ld. DR however supported the findings of ld. CIT(A).

Appreciating the matter on record it can be observed from the impugned order that the Ld. CIT(A) mentions the fact of issuing notice u/s 250(2)(b) the Act to Ld. AO and as AO failed to appear, Ld. CIT(A) presumed that the appeal is validly filed for the purpose of section 249(2) and (4), however, after issuing notice of hearing of appeal to the assessee/appellant, dismissed the appeal as it was not electronically filed.

Now, taking into consideration provisions of Section 249 and Rule 45, the Bench is of considered opinion that except for the bar created under sub section 2 and sub section 4, of Section 249 of the Act, the Ld. CIT(A) has no power to decline admitting an appeal merely for the reason that assessee filed the appeal in paper form, because there is nothing under the Act or the rules which expressly prohibits admission of the appeal if not filed in electronic form.

As there is nothing specifically, to bar admission of an appeal in paper form, the CIT(A), being a quasi judicial authority, being guided to follow rules of natural justice, has inherent powers to give opportunity to the appellant before it, to rectify the mistake by treating the deficiency as the mere defect. Accordingly, the ground no. 1 raised by the assessee is .Del.2019 Indo Japan Agrotech Ltd., New Delhi 3