EDULA BALA LAXMI,WARANGAL vs. INCOME TAX OFFICER, WARD-3, WARANGAL

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Hyderabad, dated 07/03/2018 for the Assessment Year 2014-15. 2. Facts of the case in brief are that the assessee is engaged in the business of liquor trade in the name and style of M/s. A.P. Wine Centre, filed e-return of income on 29/05/2015 admitting total income of Rs. 3,69,160/-. The case of the assessee was selected for scrutiny u/s. 143(1) and after due procedure, assessment was

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completed u/s. 143(3) of the Act on 23/12/2016 by making certain additions. 3. On being aggrieved, assessee carried the matter in appeal before the ld.CIT(A), who dismissed the same in limini on the ground that the assessee has to file the appeal electronically which is mandatory. 4. Aggrieved by the order of the ld.CIT(A), the assessee is in appeal before this Tribunal. 5. Ld. counsel for the assessee has submitted that the ld.CIT(A) simply dismissed the appeal of the assessee on technical ground and no opportunity was given to the assessee to substantiate her case. 6. Per contra, ld. Departmental Representative strongly supported the order passed by the ld.CIT(A). 7. I have heard both the parties, perused the material available on record and gone through the orders of the authorities below. 8. In this case, ld.CIT(A) dismissed the appeal exparte and also on the ground that the assessee has not filed the appeal electronically. It is submitted before me that the assessee is uneducated person, appeal papers are given to the concerned CA, the concerned CA has filed the appeal in a regular procedure instead of e-filing. Therefore, assessee should be given one more

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opportunity to file the appeal in proper format. I find that first of all, the assessee has not appeared before the ld.CIT(A) and the ld.CIT(A) dismissed the appeal on technical ground i.e. appeal is not filed electronically. It is a fact that the assessee has to file the appeal in e-format, but the assessee’s counsel has filed the same in a regular procedure. In this context, the Hon'ble Jurisdictional High Court in W.P.No. 21099/2018 dated 27/06/2018 has observed that “first respondent shall return the subject appeal to the petition company within one week from the date of receipt of a copy of this order and thereupon, the petitioner company shall e-file its appeal in accordance with the due procedure within two weeks thereafter. In the event the petitioner company files its appeal through e- format as directed supra, the appellate authority shall consider the said appeal on its own merits without any reference to the limitation aspect as it is an admitted fact that the said appeal was originally filed within time. The petition company is at liberty to raise additional grounds in the said appeal at the time of personal hearing.” Therefore, keeping in view of the above observations made by the Hon'ble Jurisdictional High Court, I set aside the order passed by the ld.CIT(A). If the assessee files the appeal in e-format within two weeks, the ld.CIT(A) without reference to the limitation aspect, is directed to adjudicate the same on merits in accordance

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with law. In view of the above, the appeal filed by the assessee is allowed for statistical purpose. 9. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 17th day of May, 2019. Sd/- (V. DURGA RAO) Judicial Member Dated: 17th May, 2019. vr/- Copy to: 1. The Assessee - Smt. Edula Bala Laxmi, 2-22, Peddapahad, Janagaon, Warangal 2. The Revenue-ITO, Ward-3, Warangal. 3. The Pr.CIT-3, Hyderabad. 4. The CIT(A)-3, Hyderabad. 5. The D.R., Hyderabad. 6. Guard file. By order

Sr. Private Secretary, ITAT, Hyderabad.