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Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI
Before: SHRI C. N. PRASAD
ORDER PER C. N. PRASAD, JM :
This appeal is filed by the assessee against the order of the Ld.CIT (A)-18, New Delhi dated 21/9/2017 for Assessment Year 2013-14 challenging the order of the Ld.CIT(A) in dismissing the appeal in limine for treating the manual appeal as non est.
Ld. Counsel for the assessee submitted that assessment was completed u/s 143(3) on 29/3/2016 by the Assessing Officer and the assessee filed appeal manually on 25/04/2016 before the Ld.CIT (A). The Ld. Counsel submits that the appeal filed by the assessee manually was dismissed in limine on the ground that the assessee has not filed appeal electronically. Ld. Counsel submits that the assessee on being aware of the requirement of e-filing of appeal electronically the same was filed on 24/11/2016 which is still pending for disposal. The Ld. Counsel submits that the assessee was under bonafide belief that after filing the appeal manually that no further appeal was required to be field as appeal has already been accepted in the office of the Ld.CIT(A) The Ld. Counsel placing reliance on the decision of the Hon’ble Madras High Court in the case of CIT Vs. Shri Vasavi Gold and Bullion Pvt. Ltd. (2021) 125 Taxman.com 344 submits that on almost identical facts, the Hon'ble High Court held that when there were several technical problems in e- filing of appeals and unawareness about procedure of e-filing appeals among assessees benefit could be given to assessees for filing manual appeal as right of appeal is statutory and valuable right and such right should not be denied on technical ground.
Ld. DR has no serious objection in sending back this appeal to the file of the Ld.CIT(A) for considering the appeal on merit.
I have heard the rival submissions and perused the material available on record and the decision of Hon’ble Madras High Court relied on by the Ld. Counsel for the assessee. Ratio of the decision of the Hon’ble Madras High Court in the case of CIT Vs. Shri Vasavi Gold and Bullion Pvt. Ltd. (Supra) applies to the facts of the assessee’s case. Identical issues came up before the Coordinate Bench in the case of Shr. Gurvinder Singh Dhillon Vs. ITO in dated 19/4/2017 wherein the Tribunal directed the Ld.CIT(A)’s to decide the appeal on merits after condoning the delay if any in filing the electronical appeal filed by the assessee observing as under:-
“8. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is an admitted fact that the assessee filed the appeal before the Id. CIT (A) manually within time as per the old provisions. Later on, the manner of furnishing the appeal in Form No.35 before the Id. CIT (A) was amended vide Notification No.5/2016 dated 06.04.2016 and the procedure was laid down. Thereafter, the CBDT extended the period for filing the appeal electronically to 15.06.2016 and the assessee filed the appeal electronically on 08.10.2016. In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We, therefore, considering the totality of the facts, direct the Id. CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, in filing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the Id. CIT (A) which is mentioned in para 3.1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure. In view of the aforesaid discussion, we set aside the impugned order and direct the Id. CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, by providing due and reasonable opportunity of being heard to the assessee.
Facts being identical respectfully, following the above said decisions, I restore this appeal to the file of the Ld.CIT(A) who shall consider the appeal filed by the assessee electronically and disposed of the same on merits after condoning the delay if any in filing the appeal filed electronically and after providing adequate opportunity of being heard .