TRIDENT TURBOPROP (DUBLIN) DAC,IRELAND vs. ITO (NODAL OFFICER) CIT (INTERNATIONAL TAXATION)-3, NEW DELHI

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ITA 414/DEL/2020Status: DisposedITAT Delhi02 June 2022AY 2010-114 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 held that the CIT(A) should have decided the appeal on merits rather than dismissing it on a hyper-technical procedural ground. The appeal was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed a manual appeal before the CIT(A) due to an inability to reset their online password. The CIT(A) dismissed the appeal in limine for not following the prescribed online procedure.

What were the issues?

Whether the CIT(A) erred in dismissing an appeal for being filed manually instead of online, and whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Rule 45 of the ITAT Rules, 1962

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA

For Appellant: Shri Sachit Jolly, Adv
Hearing: 02.06.2022Pronounced: 02.06.2022

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A) - 43 New Delhi dated 31.10.2019 pertaining to Assessment Year 2010-11.

2.

The substantive grievance of the assessee is that the ld. CIT(A) erred in holding the manual/paper appeal filed by the assessee as non- est for being against the procedure laid down u/r 45 of the ITAT Rules, 1962.

3.

In the alternative, the assessee has also challenged the reopening of the assessment and additions on merits of the case.

4.

The appeal is late by 13 days. The assessee has moved an application for condonation of delay stating the reason for delay in filing the appeal.

5.

The miniscule delay is condoned.

6.

A perusal of the order of the ld. CIT(A) shows that the appeal has been filed manually before the ld. CIT(A) in Form 35 on 08.10.2018 by Power of Attorney holder Shri Sean Mckinley with Shri Siddharth Joshi, Advocate. The reasons given for filing the appeal in the paper form was that the assessee was unable to reset the online password.

7.

The ld. CIT(A) was not convinced and dismissed the appeal in limine.

8.

We have given thoughtful consideration fo the reasons explained by the ld. counsel for the assessee in filing the appeal in paper form.

We are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case rather than adopting hyper technical interpretation of a procedural requirement. Therefore, in the interest of justice and fair play, we restore this appeal to the file of the ld. CIT(A) with a direction that the appeal may be decided on merits after giving reasonable and sufficient opportunity of being heard to the assessee.

9.

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

The order is pronounced in the open court on 02.06.2022.

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