M/S. EVEREST PUBLICITY PVT.LTD.,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD

ITA 188/AHD/2018Status: DisposedITAT Ahmedabad24 April 2019AY 2013-144 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal. It found that there was a bona fide reason for the assessee not filing electronically, given the difficulties with the new online system and CBDT circulars extending the filing date.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed because it was not filed in electronic mode. The CIT(A) relied on a notification requiring electronic filing. The assessee had filed the appeal in paper form due to technical difficulties with the newly introduced online filing system.

What were the issues?

Whether the dismissal of an appeal by the CIT(A) for not being filed in electronic mode is justified when the assessee faced technical difficulties with the newly introduced online filing system.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri Sanjay R. Shah. A.R

For Respondent: Shri Mudit Nagpal, Sr. D.R, Shri Sanjay R. Shah. A.R

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 188/Ahd/2018 Assessment Year 2013-14

M/s. Everest Publicity The DCIT, Pvt. Ltd. 404-Crystal Circle-2(1)(1), Arcade, Nr. Telephone Vs Ahmedabad Exchange C.G. Road, (Respondent) Navrangpura, Ahmedabad-380009 PAN: AACCE0905F (Appellant)

Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Sanjay R. Shah. A.R. Date of hearing : 11-04-2019 Date of pronouncement : 24-04-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-2, Ahmedabad dated 08-11-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 188/Ahd/2018 A.Y. 2013-14 Page No 2 M/s. Everest Publicity Pvt. Ltd. vs. DCIT

The solitary ground of appeal of the assessee is against the decision of ld. CIT(A) in dismissing the appeal of the assessee on the ground that assessee has not filed the appeal on electronic mode.

The brief fact is that return of income declaring income of Rs. 52,16,333/- was filed on 29th Sep, 2013. Subsequently, the case was selected under scrutiny by issuing of notice u/s. 143(2) of the act on 23rd Sep, 2014. The assessing officer has completed the assessment u/s. 143(3) of the act on 22nd Jan, 2016 and assessed the income at Rs. 55,02,660/- after making disallowance of Rs. 2,86,327/- u/s. 40(a)(ia) of the act.

Aggrieved 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 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 non-filing appeal on electronic mode was because of unintended technical lapse. In this connection, we observed that the online

I.T.A No. 188/Ahd/2018 A.Y. 2013-14 Page No 3 M/s. Everest Publicity Pvt. Ltd. vs. DCIT

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. 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. 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.

I.T.A No. 188/Ahd/2018 A.Y. 2013-14 Page No 4 M/s. Everest Publicity Pvt. Ltd. vs. DCIT

By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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