TRIPADA EDUCATION TRUST,AHMEDABAD vs. THE ITO (EXEMPTION) WARD-2, AHMEDABAD

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ITA 314/AHD/2017Status: DisposedITAT Ahmedabad03 July 2018AY 2013-143 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the technical breach, considering the assessee's potential unfamiliarity with e-filing. It directed the CIT(A) to admit the e-appeal for disposal on merits.

What were the facts?

The assessee filed a manual appeal before the CIT(A) instead of the mandatory electronic filing. The CIT(A) dismissed the appeal as defective and non-maintainable.

What were the issues?

Whether a manually filed appeal, when electronic filing is mandatory, is maintainable. Whether a technical defect in filing should lead to dismissal on merits.

Which sections of the Income-tax Act were involved?

Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Appellant: Shri M. K. Patel, A.R, Smt. Richa Rastogi, Sr. D.R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the assessee against the order of the CIT(A)-9, Ahmedabad (‘CIT(A)’ in short), dated 06.12.2016 arising in the assessment order dated 07.03.2016 passed by the Assessing Officer (AO) under s.143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2013-14.

2.

Assessee has filed belated appeal by two days. Considering the smallness of delay, the same stands condoned and the appeal is admitted for hearing.

ITA No. 314/Ahd/17 [Tripada Education Trust vs. ITO(E)] A.Y. 2013-14 - 2 -

3.

In the captioned appeal, the assessee is aggrieved by the action of the CIT(A) in dismissing the appeal before it as defective and non- maintainable and thus for refusal to adjudicate the appeal on merits.

4.

On perusal of the order of the CIT(A), it is noticed that the assessee had filed paper appeal manually before CIT(A) instead of filing appeal electronically as amended under Rules 45 of I.T. Rules 1962 w.e.f. 01/03/2016. The CIT(A) thus observed that it was incumbent upon the assessee to file appeal electronically to pursue remedy available before him. The CIT(A) thereafter observed that the case of the assessee is covered by provisions of section 249 r.w.Rule 45 of I.T.Rules, 1962 which lays down that every appeal shall be filed in the prescribed form and shall be verified in the prescribed manner. The CIT(A) accordingly found that the paper appeal so filed by the assessee is defective appeal and non-maintainable for adjudication of appeal. The CIT(A) accordingly dismissed the appeal of the assessee as defective and non-maintainable.

5.

In the context, we note that the assessee has duly filed the appeal manually which was receipted by the office of the CIT(A) on 31/03/2016. In these circumstances and having regard to the fact that e-filing was introduced about that time in the vicinity of paper appeal filed by the assessee, it is quite possible that assessee may not be conversant with technical aspects. The breach committed by the assessee is clearly of technical nature. We are thus of the considered opinion that a benign and equitable view be taken in the circumstances. Therefore, we consider it appropriate to grant opportunity to assessee to enable it to file appeal electronically before the CIT(A) in accordance with law if not field so far. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.

ITA No. 314/Ahd/17 [Tripada Education Trust vs. ITO(E)] A.Y. 2013-14 - 3 - 6. The assessee therefore shall be entitled to file the appeal electronically afresh (if not filed so far) within 30 days of service of this order for adjudication on merits. Intervening technical delay in filing the appeal as per the prescribed method stands condoned.

7.

In the result, appeal of the assessee is allowed for statistical purposes.

This Order pronounced in Open Court on 03/07/2018

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 03/07/2018 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 ।

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