What did the Tribunal hold?

The Tribunal found the delay in e-filing to be bonafide and decided to restore the matter to the CIT(A) for adjudication on merits. The Tribunal noted that e-filing mechanism does not have specific statutory sanction.

The assessee filed an appeal before the CIT(A) in paper form within the due date but failed to e-file it electronically within the permissible time limit. The CIT(A) summarily dismissed the appeal due to the delay in e-filing.

What were the issues?

Whether the CIT(A) was justified in summarily dismissing the appeal for delay in e-filing without considering the merits, and the validity of e-filing rules vis-à-vis the Income-tax Act.

Vyakti Vikas Kendra India vs DCIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, AHMEDABAD ‘B’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

This appeal by the assessee-appellant challenges learned CIT(A)’s order dated 14.11.2017 summarily dismissing the appeal of the assessee on the ground that it was not e-filed in time.

There is no dispute that the appeal was filed before the learned CIT(A) on 27.04.2016 in paper form. The assessee did not, however, e-file the appeal electronically until 15.06.2016 when the permissible time limit had already expired. Learned CIT(A) dismissed the appeal summarily. Aggrieved, assessee is in appeal before us.

We have heard the learned Representatives and perused the material available on record. We deem it fit and proper that the matter should be remitted to the file of the CIT(A) for fresh adjudication on merits, as, in any event, we are satisfied about the

ITA No.243/Ahd/2018 Assessment Year: 2008-09 Page 2 of 2 bonafides of delay in filing e-appeal. It is pertinent to observe that the mechanism of e- filing does not have the specific sanction of the statute, and that, in any event, prescription of Income-tax Rules cannot exceed the framework of the Income-tax Act. Be that as it may, it is not really necessary to adjudicate on these aspects as the matter stands restored to the file of the learned CIT(A). The matter stands restored to the file of the learned CIT(A) with our direction to dispose of the matter on merits, after giving a reasonable opportunity of hearing to the assessee, by way of a speaking order and in accordance with the law. We order so.

In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 11th May, 2018.

Sd/- Sd/- Mahavir Prasad Pramod Kumar (Judicial Member) (Accountant Member) Dated: 11th May, 2018

PBN/*

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File

By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

VYAKTI VIKAS KENDRA INDIA,AHMEDABAD vs. DCIT (EXEMPTION), CIRCLE-1, BANGLORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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