What did the Tribunal hold?

The Tribunal condoned the one-day delay in filing the e-appeal and set aside the matter to the CIT(A) to decide on merits after providing a reasonable opportunity to the assessee.

The assessee's appeal was dismissed by the CIT(A) for failing to file the appeal electronically. The assessee argued that they filed the e-appeal the day after the order was passed, and requested the matter be restored.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the grounds of non-filing of an e-appeal, when the assessee subsequently complied and requested a hearing on merits.

Shri Atma Ram, Tonk vs ITO | ITAT Jaipur 2020

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1027/JP/2019

For Appellant: Shri Anoop Bhatia (C.A.) jktLo dh vksj ls@

Hearing: 26/06/2020Pronounced: 29/06/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1027/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Atma Ram The ITO, Vs. Ward-No. 1, Kutti Ke Pass, Ward, Jamat Kshetra, Newai, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CRAPS 3184 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Anoop Bhatia (C.A.) jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/06/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 29/06/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-III, Jaipur dated 14.06.2019 for the assessment year 2008- 09 wherein the appeal of the assessee has been dismissed on account of the fact that the assessee has failed to file the appeal electronically.

The ld. AR submitted that during the course of hearing before the ld. CIT(A), the assessee was instructed to filed e-appeal as there was amendment in the IT Rules w.e.f 01.03.2016 and thereafter in compliance to the said defective notice, the assessee has filed the appeal electronically on 15.06.2019 however, to the utter surprise of the assessee, the order was passed by the ld. CIT(A) ex-parte on 14.06.2019 on account of non filing of the e-appeal. It was accordingly submitted that since the assessee has already filed the e-appeal on 15.06.2019, the matter may be restored to the ld. CIT(A) to decide the same on merits.

Per contra, the ld. DR submitted that the assessee was issued a defective notice wherein the assessee was asked to file e-appeal and the matter was fixed for hearing on 13.06.2019 however, since on the said date, the assessee has not filed any e-appeal and no compliance was made to the defective notice, the ld. CIT(A) has rightly dismissed the appeal as non-est.

We have heard the rival contentions and perused the material available on record. We find that there is no dispute that the assessee has manually filed the appeal within the prescribed time, and pursuant to issue of the defective notice, the assessee has complied with the said notice and has filed the appeal electronically as well. The delay in filing the e-appeal by one day is hereby condoned and the matter is set-aside to the file of the ld CIT(A) to decide the same on merit after providing reasonable opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 29/06/2020.

Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vijay Pal Rao) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 29/06/2020. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Atma Ram, Tonk. 2. izR;FkhZ@ The Respondent- ITO, Ward, Tonk. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत.

SHRI ATMA RAM,TONK vs. INCOME TAX OFFICER, WARD, TONK

What did the Tribunal hold?

What were the facts?

What were the issues?

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