Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED
PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal by assessee relating to the assessment year 2009- 10 directed against the order of Learned Commissioner of Income Tax (Appeals)-13, Ahmedabad dated 20.06.2017 which is arising out of order u/s 143(3) r.w.s. 147 of the Act dated 23.01.2015 framed by DCIT (International Taxation), Vadodara and penalty order u/s 271(1)(c) of the Act dated 31.03.2016.
The only ground raised by the assessee is against the dismissal of the appeal by Ld. CIT(A), on the ground that appeal
ITA.No. 1929/Ahd/2017 Sajid Ebrahim Dalal vs. DCIT Asst.Year 2009-010 - 2 – was filed manually even though it was statutorily required to be filed electronically.
We have perused the record and gone through the contentions made by the Ld. counsel wherein it has been submitted that the appellant being a non-resident was out of India most of the time and was not aware of the amendment which came into effect from 01.03.2016. Ld. counsel for the assessee requested before us for one more opportunity to file the appeal electronically before the First Appellate Authority. The Ld. DR did not object.
We therefore in the given facts and circumstances of the case and looking to the genuine reason mentioned by the Ld. counsel as well as in the interest of justice provide one more opportunity to the assessee, to file the appeal electronically as required under the provisions of Income-tax Act.
In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 01/02/2019
Sd/- Sd/- ( RAJPAL YADAV ) ( WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 01/02/2019
ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS
ITA.No. 1929/Ahd/2017 Sajid Ebrahim Dalal vs. DCIT Asst.Year 2009-010 - 3 –
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-13, Ahmedabad �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 12.1.2019 2. Date on which the typed draft is placed before the Dictating Member 12.1.2019 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S … 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S…….1.2.19 7. Date on which the file goes to the Bench Clerk…………………1.2.19 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order……………