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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH
Before: Shri Mahavir Prasad & Shri Amarjit Singh
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 186 & 187/Ahd/2018 Assessment Year 2007-08 & 2012-13
M/s. Atul Ltd. The DCIT, Atul House, Circle-1(1)(1)/ Mithila Society, Vs Circle-1(1)(2), G.I. Patel Marg, Ahmedabad Navrang Cross Roads, (Respondent) Ahmedabad-380014 PAN: AABCA2390M (Appellant)
Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Bandish Soparkar, A.R. Date of hearing : 11-04-2019 Date of pronouncement : 24-04-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
The solitary ground of appeal of the assessee is against decision of ld. CIT(A)-5, Ahmedabad in confirming penalty levied by assessing officer of Rs. 74,72,856/- u/s. 271(1)(c) of the act.
During the course of appellate proceedings before us, at the outset, the ld. counsel has brought to our notice that the quantum addition on the basis
I.T.A Nos. 186 & 187/Ahd/2018 A.Y. 2007-08 & 2012-13 Page No 2 M/s. Atul Ltd. vs. DCIT
of which the aforesaid impugned penalty was levied has been deleted by the decision of Co-ordinate bench of the ITAT vide ITA No. 1766/Ahd/20104 dated 11-07-2018. The ld. departmental representative was fair enough not to contradict the aforesaid material facts of deleting the quantum addition in the case of the assessee by the aforesaid order of the ITAT. With the assistance of ld. representatives, we have gone through the aforesaid order of ITAT vide ITA No. 1766/Ahd/2014 dated 11-07-2018 and noticed that vide above order, the ITAT has quashed the re-assessment proceedings on the basis of which the quantum disallowance was made in the case of the assessee. In the light of the above facts and circumstances, we consider that the levying of impugned penalty has become infructuous as the quantum addition on the basis of which this penalty was levied has been deleted. Accordingly, the appeal of the assessee is allowed. In the result, the appeal of the assessee is allowed.
ITA No. 187/Ahd/2018
The solitary ground of appeal of the assessee is against the decision of ld. CIT(A)-5, Ahmedabad in dismissing the appeal of the assessee on the ground that assessee has not filed the appeal on e-electronic mode.
The brief fact is that the return of income declaring income of Rs. 107,95,03,680/- was e-filed by the assessee on 28th Nov, 2012. Subsequently, the case was selected under scrutiny by issuing of notice u/s. 143(2) of the act on 12th August, 2013. The assessment u/s. 143(3) r.w.s. 144(3) of the act was made on 28th March, 2016. After making various
I.T.A Nos. 186 & 187/Ahd/2018 A.Y. 2007-08 & 2012-13 Page No 3 M/s. Atul Ltd. vs. DCIT
addition the total income was assessed at Rs. 1095188470/-. The assessee has filed appeal before the ld. CIT(A) on 22nd April, 2016. The ld. CIT(A) has dismissed the appeal on the ground that assessee has not filed appeal on electronic mode.
We have heard the rival contentions and perused the material on record carefully. The case of the assessee was subject to scrutiny assessment. The assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee on the ground that assessee has not filed the appeal electronically by referring the notification no. 11/2006 (F.No. 149/150/2015-TPL dated 01/03/2016 of the CBDT. We have noticed that vide circular no. 20/2016 dated 26/05/2011 of CBDT, the date of filing of appeal by electronic mode was extended up to 15/06/2016. The assessee had filed the appeal in the paper form in form no. 35 on 22/04/2016. The delay in filing appeal on electronic mode was because of unintended technical lapse. In this connection, we observed that the online filing of appeal was newly introduced during the year under consideration because of which the assessee had faced difficulty in uploading the appeal electronically in the system. The issuing of circulars by the CBDT for extending the date of filing the appeal implicit constraint and elucidate the hiccup in uploading the prescribed appeal in the system electronically. The above stated facts and findings indeed indicate that there was a bona fide reasonable cause for not filing the appeal electronically by the assessee, therefore, as per our considered opinion the ld. CIT(A) is not justified in dismissing the appeal.
I.T.A Nos. 186 & 187/Ahd/2018 A.Y. 2007-08 & 2012-13 Page No 4 M/s. Atul Ltd. vs. DCIT
In view of the above facts and circumstances, we restore this appeal to the file of the ld. CIT (A) for adjudication on merit after affording adequate opportunities to the assessee. In the result, the appeal of the assesee is allowed for statistical purposes.
In the combined result, ITA No 186/Ahd/2018 is allowed and ITA No. 187/Ahd/2018 is allowed for statistical purposes. Order pronounced in the open court on 24-04-2019
Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 24/04/2019 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद