What did the Tribunal hold?

The Tribunal found the delay in e-filing to be bonafide and agreed to remit the matter back to the CIT(A). The CIT(A) was directed to adjudicate the appeal on merits after providing a reasonable opportunity of hearing to the assessee.

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) summarily dismissed the appeal without condoning the delay.

What were the issues?

Whether the CIT(A) was justified in summarily dismissing the appeal for delay in e-filing without condoning the delay and adjudicating on merits.

M/S. Dahej Sez Limited… vs DCIT | ITAT Ahmedabad 2018

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

ITA No. 3314/Ahd/2016 Dahej SEZ Limited Vs. DCIT Assessment year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD

[Coram: Pramod Kumar AM and Rajpal Yadav JM]

ITA No. 3314/Ahd/2016 Assessment Year: 2013-14 Dahej SEZ Limited ............…………......Appellant Block No.14, 3rd Floor, Udhyognagar, Sector-1, Gandhinagar [PAN : AACCD 8098 E] Vs. Dy. Commissioner of Income-tax ...........................Respondent Gandhinagar Circle, Gandhinagar

Appearances by:

MK Patel for the Appellant Aparna Agrawal for the Respondent

Date of concluding the hearing : 15.03.2018 Date of pronouncing the order : 05.04.2018

O R D E R Per Bench :

This appeal by the assessee-appellant challenges learned CIT(A)’s order dated 20.10.2016 summarily dismissing the appeal of the assessee on the ground that it was not e-filed in time.

There is no dispute that the appeal was filed before the CIT(A) on15.03.2016 in paper form. The assessee did not, however, e-file the appeal electronically until 30.08.2016 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 rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position.

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 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

ITA No. 3314/Ahd/2016 Dahej SEZ Limited Vs. DCIT Assessment year: 2013-14 Page 2 of 2 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.

In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 5th April, 2018

Sd/- Sd/-

Rajpal Yadav Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 5th day of April, 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...04.04.2018... 2. Date on which the typed draft is placed before the Dictating Member: ....... 04.04.2018.......... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …..04.04.2018..... . 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: .... 05.04.2018... 5. Date on which the file goes to the Bench Clerk : .. 05.04.2018.... 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: ………………......

M/S. DAHEJ SEZ LIMITED,GANDHINAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE, GANDHINAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments