What did the Tribunal hold?

The Tribunal followed a co-ordinate bench's decision and remitted the matter back to the CIT(A). The CIT(A) was directed to decide the appeal on merits after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was dismissed summarily for not being e-filed within the prescribed time limit. The assessee had filed the appeal in paper form but failed to e-file it electronically before the deadline expired.

What were the issues?

The primary issue was whether the CIT(A) was justified in summarily dismissing the appeal due to the delay in e-filing. The validity of e-filing rules versus statutory provisions was also implicitly raised.

Shree Panchkuva Cloth Merchants… vs ACIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

ITA No. 828/Ahd/2018 Shree Panchkuva Cloth Merchants AssonVs. ACIT Assessment year: 2015-16 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD

[Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM]

ITA No. 828/Ahd/2018 Assessment Year: 2015-16 Shree Panchkuva Cloth Merchants Association ............…………......Appellant 518, Outside Panchkuva Gate, Panch Kuva, Ahmedabad – 380 002 [PAN : AAAAT 9945 Q] Vs. Assistant Commissioner of Income-tax (CPC) ...........................Respondent Bangalore

Appearances by:

None for the Appellant Saurabh Singh for the Respondent

Date of concluding the hearing : 22.06.2018 Date of pronouncing the order : 09.07.2018

O R D E R Per Pramod Kumar, AM:

This appeal by the assessee-appellant challenges learned CIT(A)-10, Ahmedabad’s order dated 24th January, 2018 summarily dismissing the appeal of the assessee on the ground that it was not e-filed in time.

At the time of hearing, none appeared on behalf of the assessee. However, it prima facie appears from the record that there is no dispute that the appeal was filed before the CIT(A) on 19.05.2016 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) declined to condone the delay and dismissed the appeal summarily. Aggrieved, assessee is in appeal before us. 3. Having heard the learned Departmental Representative and having perused the material available on record, we find that the issue in question is covered, in favour of the assessee, by a decision of the co-ordinate bench in the case of Shri Rang Infrastructure P Ltd vs. DCIT (ITA No. 266/Ahd/2017; order dated 04.04.2018), wherein the Tribunal has observed as follows:-

“4. Learned representatives fairly agree 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 bonafides of delay in filing e-appeal. In this view of the

ITA No. 828/Ahd/2018 Shree Panchkuva Cloth Merchants AssonVs. ACIT Assessment year: 2015-16 Page 2 of 2 matter, learned counsel’s arguments pointing out that the mechanism of e- filing does not have the sanction of the statute, and that, in any event, prescription of Income-tax Rules cannot exceed the framework of the Income- tax Act, need not be adjudicated upon. The matter stands restored to the file of the 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.”

We see no reasons to take any other view of the matter than the view so taken by the co-ordinate bench in the case of Shri Rang Infrastructure P Ltd (supra). Respectfully following the views so taken by the co-ordinate bench (supra), we remit the matter back to the CIT(A) with our direction to dispose of the matter on merits, after providing a reasonable opportunity of hearing to the assessee, by way of a speaking order.

In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 9th July, 2018.

Sd/- Sd/-

Ms. Madhumita Roy Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 9th day of July, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad 1. Date of dictation: ................covered matter..28.06.2018.... 2. Date on which the typed draft is placed before the Dictating Member: .. 28.06.2018..... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …09.07.2018... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: .. 09.07.2018..... 5. Date on which the file goes to the Bench Clerk : . …09.07.2018…. 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: …. 8. Date of Despatch of the Order: ………………......

SHREE PANCHKUVA CLOTH MERCHANTS ASSOCIATION,AHMEDABAD vs. ACIT (CPC), BANGALORE

What did the Tribunal hold?

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