PRASAD MULTI SERVICES PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1), AHMEDABAD

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ITA 1673/AHD/2017Status: DisposedITAT Ahmedabad18 February 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) was not justified in dismissing the appeal ex-parte, considering the newness of electronic filing and potential difficulties. The appeal was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal against an order under section 271(1)(c) in paper form. The CIT(A) dismissed the appeal ex-parte because it was not filed in electronic mode as per a CBDT notification.

What were the issues?

Whether an appeal filed in paper form, when electronic filing was newly introduced, can be dismissed ex-parte. The validity of dismissing an appeal for non-compliance with electronic filing requirements.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

For Respondent: Shri Mudit Nagpal, Sr. D.R

आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-

This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-9, Ahmedabad dated 11-05-2017, in proceedings under section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”.

I.T.A No. 1673/Ahd/2017 A.Y. 2011-12 Page No 2 Prasad Multi Services Pvt. Ltd. vs. DCIT

2.

The solitary ground of appeal of the assessee is against the order of ld. CIT(A) in dismissing the appeal of the assessee filed against the order u/s. 271(1)(c) .

3.

The fact in brief is that assesse has filed appeal before the ld. CIT(A) against the order passed by the assessing officer u/s. 271(1)(c) of the act for the assessment year 2011-12 in paper form in form no. 35 on 25th April, 2016.

4.

The ld. CIT(A) has dismissed the appeal of the assessee on ex-parte basis on the ground that assessee had not filed the appeal in the electronic mode and referred the notification no. 11/2016 F. No. 149/150/2015-TPL dated 01-03-2016 of the CBDT.

5.

We have heard the rival contentions and perused the material on record carefully. The assessee has filed the appeal before the ld. CIT(A) against the order u/s. 271(1)(c) of the act passed by the assessing officer for the year under consideration. The ld. CIT(A) dismissed the appeal of the assesse ex-parte basis on the ground that the assessee has not filed the appeal in the electronic mode and referred the notification 11/2016 F. No. 149/150/2015-TPL dated 01-03-2016 of the CBDT. In this connection, we observed that the online filing of appeal was newly introduced during the year under consideration. The issuing of the two circulars by the CBDT implicit constraint and elucidate the hiccup in uploading the appeal in the system electronically. In the light of the above circumstances as per our considered opinion the ld. CIT(A) is not justified in dismissing the appeal ,

I.T.A No. 1673/Ahd/2017 A.Y. 2011-12 Page No 3 Prasad Multi Services Pvt. Ltd. vs. DCIT

therefore, we restore this appeal to the file of the ld. CIT (A) for deciding de-novo on merit after affording adequate opportunity to the assessee.

6.

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

Order pronounced in the open court on 18-02-2019

Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 18/02/2019 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

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