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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal by assessee is directed against order of NFAC dated 26.9.2022 for the assessment year 2015-16.
The appeal was originally filed with CIT(A), Belgaum, and thereafter migrated to the National Faceless Appeal Centre in terms of Notification No.76 of 2020 in SO 3296(E) dated 25.9.2020 followed by Notification No.139 of 2021 in F.No.370142/66/2021-TPL vide SO 5429(E) dated 28.12.2021 issued by CBDT, New Delhi. Then,appeal was instituted before NFAC on 9.6.2018.
Shri Shivaji Maharaj Credit Co-op. Society Ltd., Bijapur 2.1 Facts of the case are that the assessee is a co-operative credit society and is liable to furnish its return of income electronically under Rule 12 of Income Tax Rules 1962. Further, as per the amended Rule 45 of Income Tax Rules, 1962 as notified by CBDT vide Notification No.11/2016 dated 1st March, 2016, in case of such persons who are liable to furnish the return electronically, any appeal thereof shall also be filed electronically in Form No.35 with effect from 01.03.2016.
2.2 However, in assessee’s case, the NFAC observed that on perusal of Form No.35 it was revealed that the appeal has been filed manually on 2nd February, 2018. Since the appeal has not been filed electronically in accordance with Rule 45 read with Rule 12, the appeal filed manually before NFAC, it was treated as invalid and hence NFAC has dismissed the appeal in limine with liberty to file a valid appeal in accordance with Rule 45 of the Act.
We have heard the rival submissions and perused the materials available on record. The ld. A.R. pleaded for an opportunity to file appeal electronically before NFAC as per amended Rule 45 of the Income Tax Rules, 1962 as notified by CBDT Notification No.11/2016 dated 1.3.2016. We accede to the request of the assessee. Accordingly, we direct the assessee to file appeal electronically as per the amended Rule of 45 of the Income Tax Rules, 1962 and the assessee shall file appeal within 30 days from the date of receipt of this order of the Tribunal and the NFAC has to consider the appeal, if so filed and decide the issue on merits. Ordered accordingly.
Shri Shivaji Maharaj Credit Co-op. Society Ltd., Bijapur
Page 3 of 3 4. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 8th Mar, 2023