AFZAL MAQBOOL HUSAIN MALIK,MUMBAI vs. ITO 26 (1)(1), MUMBAI

At the time of hearing of appeal, none appeared for assessee. However, Ld. DR submitted that the appeal was dismissed as not maintainable by first appellate authority since it was not filed electronically as prescribed under the rules. The manual appeal filed by the assessee has been dismissed as inadmissible by invoking the provisions of Section 249(1).

The registry has also noted a delay of 19 days in filing of the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition dated 14/10/2019 which is supported by the affidavit of the assessee. After going through the contents of the same and considering the period of delay, we are inclined to condone the delay and proceed with the disposal of appeal.

The material facts are that in an assessment u/s 143(3) on 18/03/2016, the assessee was saddled with certain addition u/s 68 for Rs.53.45 Lacs. The assessee filed manual appeal on 20/04/2016 before learned first appellate authority which was within time. However, as per extant rules, the assessee was required to file the appeal in electronic form latest by 15/06/2016. The assessee failed to attend appellate proceedings. Consequently, the appeal was dismissed as not maintainable. Aggrieved, the assessee is under further appeal before us. 4. Upon careful consideration, we find that the appeal has been dismissed only in view of the fact that it was filed in manual form instead of electronic form as mandated by extant rules. However, the undisputed facts that emerge is that the manual appeal was filed within time prescribed for filing the appeal. The said appeal in terms of CBDT Notification No. SO 637(E) [No. 11/2016 (F. No. 149/150/2015-TPL)], dated 1-3-2016, was required to file digitally in electronic form. The failure to file the same in the prescribed form has resulted into dismissal of appeal in limine. Keeping in view the principles of natural justice, we are of the considered opinion that mere technical lapses could not deprive the assessee to seek justice in deserving cases. Therefore, in terms of the judgment of this Tribunal rendered in All India Federation of Tax Petitioners Vs. ITO [ITA No. 7134/Mum/2017 dated 04/05/2018], the assessee is directed to e-file the appeal in the prescribed manner before Ld. first appellate authority within 30 days from the date of receipt of this order. Thereafter, the Ld. first appellate authority is directed to admit the appeal and adjudicate the same on merits without seeking condonation of delay. 5. The appeal stands allowed for statistical purposes. Order pronounced on 03rd May, 2021.