What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, noting that the appeal should be adjudicated on merits as an e-appeal was subsequently filed. The CIT(A) was directed to decide the e-appeal on its merits.

The assessee's appeal was dismissed by the CIT(A) solely on the technical ground of not filing an e-appeal. However, the assessee subsequently filed an e-appeal and requested the Tribunal to adjudicate the matter on merits.

What were the issues?

Whether an appeal dismissed on a technical ground should be adjudicated on merits when the correct procedure is subsequently followed.

Sagar Durga Hospital vs ACIT | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri G.V.N. Hari, Advocate

For Respondent: Shri V. Rama Mohan, Sr.DR

Hearing: 26/02/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri V. Rama Mohan, Sr.DR Date of hearing : 26/02/2020. Date of pronouncement : 28/02/2020. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-9, Hyderabad, dated 29/03/2019 for the Assessment Year 2013-14. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that appeal of the assessee was dismissed by the ld. CIT(A) on the ground that assessee ought to have filed appeal electronically, instead of that, he has filed regular appeal and submitted that issue may be remitted back to the ld. CIT(A)

2 (Sagara Durga Hospital) to adjudicate the issue on merits of the case. He also further submitted that assessee has already filed e-appeal on 27/05/2019 therefore requested the Tribunal to consider the same and pass orders in accordance with law.

On the other hand, ld.DR has not raised any objection.

In view of the request made by the assessee, we find that ld.CIT(A) dismissed the appeal of the assessee on the ground that assessee has not filed e-appeal, however, the assessee himself filed appeal subsequently i.e. on 27/05/2019. Therefore, we are of the opinion that the appeal of the assessee has to be adjudicated on merits of the case, however, ld. CIT(A) simply dismissed the appeal on technical grounds. Therefore, we set aside the order passed by the ld. CIT(A) and direct him to adjudicate the e-appeal of the assessee on merits in accordance with law. Thus, this appeal filed by the assessee is allowed for statistical purpose.

SAGAR DURGA HOSPITAL,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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