What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and restored the matters to the CIT(A) for re-adjudication. The CIT(A) was directed to issue a fresh defect notice for e-filing and dispose of the appeals after granting an opportunity of hearing.

The assessee filed appeals manually with the CIT(A) on 11.5.2016, which was a period of transition from physical to e-filing. The CIT(A) dismissed the appeals for not being filed in electronic form as mandated by a CBDT circular.

What were the issues?

Whether appeals filed manually during a transition period to e-filing, despite a CBDT mandate for e-filing, should be dismissed. The issue also involves condonation of delay due to the assessee's age and health.

Dinesh Chandra Das, Mayurbhanj vs A.C.I.T. Balasore Circle, Balasore | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri Somnath Sahu

For Respondent: Shri S.C.Mohanty, ld Sr DR

Hearing: 30/0Pronounced: 30/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER & 338/CTK/20 /CTK/2023 Assessment Year : 2008-09 & 2009 09 & 2009-10 Dinesh Dinesh Chandra Chandra Das, Das, Vs. ACIT, Baleswar Circle, ACIT, Baleswar Circle, Majhigaon, Bahalda Road, Majhigaon, Bahalda Road, Baleswar Dist: Mayurbhanj Dist: Mayurbhanj PAN/GIR No PAN/GIR No.AAUPD 0546 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Somnath Sahu Somnath Sahu, Adv Revenue by : Shri S.C.Mohanty, ld Sr DR S.C.Mohanty, ld Sr DR Date of Hearing : 30/0 04/2024 Date of Pronouncement : 30/0 /04/2024 O R D E R Per Bench

These are These are appeals filed by the assessee against the order against the orders of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 21.6.2023 in in Appeal Appeal No. No. CIT(A), Cuttack/10866/2016 Cuttack/10866/2016-17 17 and and CIT(A),Cuttack/10862/2016 CIT(A),Cuttack/10862/2016-17 for the assessment year assessment years 2008-09 & 2009-10, respectively.

Shri Somnath Sahu, Shri Somnath Sahu, ld AR appeared for the assessee and Shri d AR appeared for the assessee and Shri S.C.Mohanty, Ld Sr. DR appeared for the revenue.

P a g e 1 | 4 & 338/CTK/2023 Assessment Year : 2008-09 & 2009-10

In respect of CIT DR has filed an adjournment application mentioning that there is a prescheduled meeting of budget suggestion committee at Bhubaneswar has been called and he is busy with that meeting. As the issues in this appeal are not very complicated, the adjournment application filed by ld CIT DR is rejected and the appeal is being disposed off. In any case, ld Sr DR is also party in wherein, identical issues are involved. It was submitted by ld AR that the appeals filed by the assessee are delayed by 72 days. The assessee has filed condonation petition for the delay, wherein, it is mentioned that the assessee is 73 years old person and is suffering from severe knee problem and he was undergoing medical treatment. The reasons for the delay have not been found to be false and consequently, the delay is condoned and the appeals are disposed of on merits.

Ld AR further submitted that the notices have been issued by the ld CIT(A). However, the assessee was not well versed with the computer information technology and consequently, did not know about the notices. It was only when the order was received that the assessee came to know. It was the submission that the ld CIT(A) has dismissed the appeal of the assessee on the ground that the appeal is filed in the paper form manually on 11.5.2016 and was not in electronic form. Ld CIT(A) has also referred to Circular issued by CBDT dated 26.5.2016, wherein, it is mentioned that Rule 45 of I.T.Rules has made compulsory to e-file the appeals w.e.f. 1.3.2016

P a g e 2 | 4 & 338/CTK/2023 Assessment Year : 2008-09 & 2009-10 and the time limit for filing of e-appeal which due to be filed by 15.5.2016 could be filed upto 15.2.2016. Admittedly, the impugned appeals have been filed before the ld CIT(A) on 11.5.2016 manually. This was filed before the circular issued on 26.5.2016. Considering these facts and considering the fact that the e-filing of appeal was made compulsory and it was during the time of change over from physical filing to e-filing that the appeals were filed, in the interest of justice, the issues in these appeals are restored to the file of the ld CIT(A) for re-adjudication. The ld CITA(A) shall issue fresh defect notice to the assessee for the purpose of filing of appeals in electronic form and then dispose off the said appeals in accordance with law after granting adequate opportunity of hearing. We are live to the fact that we can direct the assessee to file appeals electronically. However, should there be the requirement of opening of assessment for the purpose of filing electronic filing, for this purpose, the issues are restored to the file of the ld CIT(A) so that he may give necessary direction for the purpose of permitting the assessee to rectify the mistake, if any.

In the result, appeals of the assessee stand partly allowed.

Order dictated and pronounced in the open court on 30/04/2024.

DINESH CHANDRA DAS,MAYURBHANJ vs. A.C.I.T. BALASORE CIRCLE, BALASORE

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