SHRI RISHIBHAI NITINBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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ITA 375/AHD/2018Status: DisposedITAT Ahmedabad03 July 2018AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's failure to file electronically was a technical breach, possibly due to unfamiliarity with the new e-filing system. Therefore, the delay in e-filing was condoned, and the appeal was revived for disposal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) in paper form instead of electronically, as required by Rule 45 of the Income Tax Rules. The CIT(A) dismissed the appeal as defective and non-maintainable.

What were the issues?

Whether a paper appeal filed instead of an electronic appeal is maintainable, and if the delay in e-filing can be condoned.

Which sections of the Income-tax Act were involved?

Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Piyush Agrawal, A.R, Shri Saurabh Singh, Sr. D.R

आदेश/O R D E 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)-2, Ahmedabad (‘CIT(A)’ in short), dated 30.01.2018 arising in the assessment order dated 21.03.2015 passed by the Assessing Officer (AO) u/s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment year 2013-14.

ITA No. 375/Ahd/18 [Shri Rishibhai N. Shah vs. ITO] A.Y. 2013-14 - 2 - 2. On perusal of the order of the CIT(A), it is noticed that the

assessee had filed appeal before the CIT(A) in paper form on

25.04.2016 (within the limitation period of 30 days) instead of filing

appeal electronically as required under Rule 45 of the Income Tax

Rules, 1962, w.e.f. 01.03.2016, which was latter extended to

15.06.2016. 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 the provisions of Section 249 r.w. Rule 45 of

the IT Rules, 1962, which lays down that every appeal shall be filed in

the prescribed from and shall be verified in the prescribed manner.

The CIT(A) accordingly found that paper appeal so filed by the

assessee is defective appeal and not maintainable for the purpose of

adjudication. The CIT(A) accordingly dismissed the appeal of the

assessee as defective and non-maintainable.

3.

In this context, we note that the assessee has duly filed the

appeal in paper form which was receipted by the office of the CIT(A)

on 25.04.2016. It is also noticed that the assessee has uploaded the

appeal memo electronically on 06.04.2017 albeit belatedly. 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 thus quite plausible that assessee may not be

conversant with technical aspects. The breach committed by the

ITA No. 375/Ahd/18 [Shri Rishibhai N. Shah vs. ITO] A.Y. 2013-14 - 3 - assessee is thus clearly technical in nature. We thus are of a

considered opinion that a benign view be taken in these circumstances.

Consequently, we direct the CIT(A) to admit the appeal filed

electronically for disposal on merits by granting condonation of delay.

The intervening technical delay in filing the e-appeal as per the

prescribed method stands condoned and the appeal filed before the

CIT(A) is revived for adjudication on merits.

4.

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

purposes.

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

Sd/- Sd/- (MADHUMITA ROY) (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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