What did the Tribunal hold?

The Tribunal found the delay in e-filing to be bonafide and decided to restore the matter to the CIT(A) for fresh adjudication on merits. The Tribunal directed the CIT(A) to dispose of the matter after giving the assessee a reasonable opportunity of hearing.

The assessee filed an appeal before the CIT(A) in paper form within the time limit. However, the e-filing was done after the permissible time limit had expired. The CIT(A) dismissed the appeal summarily due to the delay in e-filing.

What were the issues?

Whether the CIT(A) was justified in summarily dismissing the appeal for delay in e-filing without considering the merits of the case.

Vaideeka Samajan Trust vs ITO | ITAT Ahmedabad 2018

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

ITA No. 2190/Ahd/2017 Vaideeka Samajan Trust Vs. ITO Assessment year: 2013-14 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. 2190/Ahd/2017 Assessment Year: 2013-14 Vaideeka Samajan Trust ............…………......Appellant A/9, Indraprastha Apartment, Opp. Judges Bungalow, Vastrapur, Ahmedabad-380015 [PAN : AAATV 1544 Q] Vs. Income Tax Officer ...........................Respondent Ward-2, Ahmedabad

Appearances by:

None for the Appellant Saurabh Singh for the Respondent

Date of concluding the hearing : 22.06.2018 Date of pronouncing the order : 26.06.2018

O R D E R Per Pramod Kumar, AM:

This appeal by the assessee-appellant challenges learned CIT(A)-9, Ahmedabad’s order dated 15th May, 2017 summarily dismissing the appeal of the assessee on the ground that it was not e-filed in time. 2. 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 19.04.2016 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.

We have heard the learned Departmental Representative and perused the material available on record. We deem it fit and proper 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 matter, it is pertinent to observe 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, therefore, 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

ITA No. 2190/Ahd/2017 Vaideeka Samajan Trust Vs. ITO Assessment year: 2013-14 Page 2 of 2 the assessee, by way of a speaking order and in accordance with the law. We order so.

In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 26th June, 2018.

Sd/- Sd/-

Ms. Madhumita Roy Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 26th day of June, 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..26.06.2018.... 2. Date on which the typed draft is placed before the Dictating Member: .. 26.06.2018..... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …26.06.2018... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: ..... 26.06.2018.. 5. Date on which the file goes to the Bench Clerk : . …29.06.2018…. 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: ………………......

VAIDEEKA SAMAJAN TRUST,AHMEDABAD vs. THE ITO, WARD-2, AHMEDABAD

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What were the facts?

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