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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA
PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the assessee against the order of the CIT(A)-1, Ahmedabad (‘CIT(A)’ in short), dated 26.12.2017 arising in the assessment order dated 22.03.2016 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. 451/Ahd/18 [M/s. AMG Business Solutions P. Ltd. 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
21.04.2016 (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.
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 21.04.2016. It is also noticed that the assessee has uploaded the
appeal memo electronically on 08.12.2016 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. 451/Ahd/18 [M/s. AMG Business Solutions P. Ltd. 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.
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) JUDICIAL MEMBER ACCOUNTANT 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 ।