SHRI. SHIVAJI MAHARAJ CREDIT CO-OP SOCIETY LTD,BIJAPUR vs. INCOME-TAX OFFICER, WARD-1 & TPS, VIJAYAPURA

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ITA 1050/BANG/2022Status: DisposedITAT Bangalore08 March 2023AY 2015-163 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to file the appeal electronically. The assessee was directed to file the appeal within 30 days from the receipt of the order, and the NFAC was instructed to decide the appeal on merits.

What were the facts?

The assessee, a co-operative credit society, filed an appeal manually before the National Faceless Appeal Centre (NFAC). However, the NFAC observed that the appeal should have been filed electronically as per amended Rule 45 of the Income Tax Rules, 1962.

What were the issues?

The primary issue was whether the manually filed appeal was valid, given the requirement for electronic filing under the Income Tax Rules.

Which sections of the Income-tax Act were involved?

Rule 45, Rule 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Smt. Preethi S. Patel, A.R
For Respondent: Shri Gudimella VP Pavan Kumar, D.R
Hearing: 08.03.2023Pronounced: 08.03.2023

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal by assessee is directed against order of NFAC dated 26.9.2022 for the assessment year 2015-16.

2.

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.

3.

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

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