HAPUR PILKHUWA DEVELOPMENT AUTHORITY,HAPUR vs. JCIT (EXEMPTION), GHAZIABAD

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ITA 4126/DEL/2017Status: DisposedITAT Delhi09 October 2020AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that dismissing the manually filed appeal was correct as it was non-est. However, the electronically filed appeal needed to be disposed of.

What were the facts?

The assessee filed an appeal manually with the CIT(A) which was dismissed in limine for not being filed electronically. The assessee had also filed an appeal electronically, which was still pending disposal.

What were the issues?

Whether an appeal filed manually, when electronic filing is mandatory, is valid? Whether the CIT(A) should have disposed of the electronically filed appeal?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C ”: NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

For Appellant: Shri Akhilesh Kumar, Adv
For Respondent: Ms. Sunita Singh, CIT DR
Hearing: 08/10/2020Pronounced: 09/10/2020

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the assessee against the order of the ld CIT(A), Ghaziabad dated 31.03.2017 for Assessment Year 2013-14, wherein, he has dismissed the appeal of the assessee against the order passed by the ld JCIT (Exemption), Range Ghaziabad (the ld AO) dated 16.03.2016 passed u/s 143(3) is dismissed in limine for the reason that the appeal was mandatorily required to be filed electronically, however, the assessee filed it manually ( in paper form) and therefore such appeal was held as nonest.

2.

The ld CIT (A) further noted that assessee has filed appeal electronically on 17.03.2017 against the same assessment order of the ld AO. The assessee is aggrieved with order of the ld CIT (A) when he dismissed paper appeal of the assessee.

3.

The ld AR read the grounds of appeal and submitted that the ld CIT (A) should not have dismissed the appeal in limine as before him assessee had already filed the appeal electronically in the required manner. He further submitted that the appeal filed by the assessee electronically as mentioned in para NO. 3.8 of the order of the ld CIT (A) is still not disposed off. Page | 1

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