RAM PRASAD SAGAR,NOIDA vs. ITO WARD - 53(2), NEW DELHI

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ITA 3829/DEL/2019Status: DisposedITAT Delhi14 September 2021AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have provided an opportunity to file the appeal electronically or considered the appeal on its merits. The CIT(A)'s order lacked both.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for not filing the appeal electronically. The assessee is aggrieved by this dismissal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely for non-electronic filing without considering the merits or providing an opportunity to rectify the defect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SH. N. K. BILLAIYA

Hearing: 14/09/2021Pronounced: 14/09/2021

This appeal by the assessee is preferred against the order of the CIT(A)-18, New Delhi dated 19.09.2017 pertaining to A.Y. 2013-14.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine because the assessee had not filed appeal electronically.

3.

In my considered opinion the CIT(A) ought to have given an opportunity to the assessee to file the appeal electronically and in alternative the CIT(A) ought to have considered the appeal on merits of the case. order of the first appellate authority is devoid of both.

4.

In the interest of justice and fair play I restore this appeal to the files of the CIT(A), the CIT(A) is directed to decide the appeal considering the merits of the case and after giving a reasonable and sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

6.

Decision announced in the open court in the presence of both the representatives on 14.09.2021.

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