What did the Tribunal hold?

The Tribunal found that the assessee was not afforded adequate opportunity to comply with the e-filing requirements. Therefore, the appeal was restored to the CIT(A) for fresh adjudication on merits.

The assessee filed an appeal manually, which the CIT(A) refused to entertain due to non-compliance with e-filing requirements. The assessee contended that she was not given adequate opportunity to comply with the e-filing conditions and that the manual appeal was filed on time.

What were the issues?

Whether the CIT(A) was justified in refusing to entertain an appeal filed manually without providing adequate opportunity for e-filing.

Shreemati Sangeeta Shahi vs ACIT | ITAT Guwahati 2019

Income Tax Appellate Tribunal, GAUHATI BENCH “E” COURT AT KOLKATA

Before: Shri S.S.Godara & Dr. A.L.Saini

आदेश /O R D E R PER BEMCH:- This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-1 Guwahati’s order dated 27.07.2018 passed in case No.Guwa-13/2016-17/23 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the learned representatives. Case file perused.

It transpires during the course of hearing that the CIT(A)’s order under challenge has refused to entertain the assessee’s lower appeal on the ground that the same suffers from discrepancy since filed only in manual form and not by e-mode. He has also discussed the corresponding CBDT’s instructions to

ITA No.281/Gau/2018 Assessment Year: 2013-14 Smt. Sangeeta Shahi Vs. ACIT, Cir-1, Guwa Page 2 this effect as evident from the lower appellate order. The assessee’s only case during the course of hearing is that she was not afforded adequat opportunity to comply with the twin conditions of institution of her lower appeal. And also that the manual appeal had been filed in time. Learned departmental representative fails to rebut the clinching facts. We therefore deem it appropriate in larger interest of substantive justice as to restore the assessee’s sole grievance raised in the instant appeal back to the CIT(A) for afresh adjudication on merits.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court 13/12/2019 Sd/- Sd/- (A.L.Saini) (S.S.Godara) (Accountant Member) Judicial Member) Kolkata, *Dkp �दनांकः- 13/12/2019 कोलकाता/। आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-Smt. Sangeeta Shahi, 99, Dr. B.K. Kakati Road, Ulubari, Guwahati Guwahati-781007 2. ��यथ� /Respondent-ACIT, Cir-1, Aayakar Bhawan, Christian Basti, G.S.Road, Guwahati 3. संबं*धत आयकर आयु-त / Concerned CIT Guahati 4. आयकर आयु-त- अपील / CIT (A) Guahati 5. 0वभागीय �3त3न*ध, आयकर अपील�य अ*धकरण, / DR, ITAT, Guahati 6. गाड7 फाइल / Guard file. By order/आदेश से, /True Copy/ Sr. Private Secretary, Head of Office/DDO आयकर अपील�य अ*धकरण, गूवाहाठ� ।

SHREEMATI SANGEETA SHAHI,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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