What did the Tribunal hold?

The tribunal held that the errors were substantive and not merely procedural, thus not curable. Consequently, the appeal filed by the assessee was dismissed in limine.

The assessee filed an appeal memo and grounds of appeal with fundamental errors, including mentioning the wrong assessment year and raising grounds unrelated to the dispute. The assessee sought permission to revise these documents.

What were the issues?

Whether an appeal memo with fundamental errors regarding the assessment year and grounds of appeal can be considered a curable defect.

Roselabs Polymers Limited vs DCIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR

For Appellant: Shri Sagar Vasoya, A.R, Smt. Aparna Agarwal

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the

assessee against the order of the Commissioner of Income Tax

(Appeals)-9, Ahmedabad (‘CIT(A)’ in short), dated 09.11.2016

arising in the assessment order passed under s. 143(3) of the

ITA No. 359/Ahd/17 [Roselabs Polymers Ltd. vs. DCIT] AY 2012-13 - 2 -

Income Tax Act, 1961 (the Act) concerning assessment year 2012-

13.

When the matter was called for hearing, learned AR for the

assessee at the outset pointed out that appeal memo in Form No.36

and grounds of appeal annexed thereof are required to be

drastically revised to rectify the errors. The learned AR for the

assessee pointed out that the assessee under mistake has referred

the assessment year as AY 2013-14 in the appeal memo instead of

AY 2012-13. Similarly, the grounds of appeal raised are required

to be replaced and revised in tune with the assessment order and

the order of the first appellate authority concerning AY 2012-13.

The learned AR pointed out that the grounds placed altogether

with the appeal memo are totally alien to the subject matter of the

dispute. The learned AR accordingly sought permission of the

bench for revision of the appeal memo and the grounds of appeal

and consequential documentation in this regard as may be

required.

We have weighed the submissions on behalf of the assessee.

We find that the errors committed by the assessee while filing the

appeal are fundamental in nature. Such defects in disclosing

correct assessment year and the correct nature of grievance cannot

ITA No. 359/Ahd/17 [Roselabs Polymers Ltd. vs. DCIT] AY 2012-13 - 3 -

be regarded as merely procedural. Such defects are substantive in

nature and require a complete over-haul. Therefore, such defects

cannot be characterized as curable defects. Accordingly, the appeal filed by the assessee is required to be dismissed in limine.

However, as fairly pleaded on behalf of the assessee, the assessee

would be at liberty to file a fresh appeal memo giving correct

particular of the assessment year and issues involved for

adjudication, if so advised for disposal thereof in accordance with

law.

In the result, appeal of the assessee is dismissed.

This Order pronounced in Open Court on 19/12/2018

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 19/12/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

ROSELABS POLYMERS LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), AHMEDABAD

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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