VERTEX LAMINATE PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYALVertex Laminate Pvt. Ltd., 1, Krinkal Apartment, Mahalaxmi Society, Paldi, Ahmedabad-380006
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 18.06.2025 passed by the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:
“2. The learned CIT(A) erred in dismissing the appeal as time-barred without appreciating that the initial appeal was filed in paper form within due date and subsequently refiled electronically within the extended deadline as per CBDT Circular. The appeal ought to have been treated as filed within limitation.
Asst. Year : 2013-14
- 2–
The learned AO has erred in law and on facts of the case in making an addition pertaining to unsecured loan being unexplained cash credit amounting to Rs. 1,99,44,688/- u/s. 68 of the Act.
The learned AO has passed the order without properly appreciating the facts and they further erred in grossly ignoring submissions, explanations and information submitted by the appellant from time-to-time which ought to have been considered before passing the impugned order. The action of the learned AO is in clear breach of law and Principles of Natural Justice and therefore deserves to be quashed.
On perusal of the record, we find that pursuant to the assessment order passed u/s.143(3) dated 08.03.2016, the assessee has filed manual appeal on 31.03.2016 before the Ld. CIT(A). Subsequently the assessee has also filed e-appeal on 04.06.2016. The Ld. CIT(A) summarily dismissed the appeal filed by the assessee on the ground that it was delayed by 89 days. We find that CBDT vide Circular No.20/2016 dated 26.05.2016 has extended electronic filing of appeals till 15.06.2016. 4. Ergo, as per the CBDT Circular, the e-appeal filed by the assessee is to be treated as appeal filed within the due date. Non- adherence to the CBDT Circular by the Ld. CIT(A) has wrongly lead to dismissal of the appeal and caused undue hardship and mental agony to the assessee. We hereby direct the Ld. CIT(A) shall adjudicate the grounds on merits. Asst. Year : 2013-14 - 3–
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 07.11.2025. S
/- (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
()
Ahmedabad; Dated 07.11.2025
Tanmay
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.