ZEBRA INNOVATION PVT. LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

[A] Assessee’s appeal against Assessment Order dated 18.02.2016 passed under Section 143(3) of the Income Tax Act, 1961 (“I.T. Act”, for short) by Assessing Officer (“AO”, for short) was dismissed by Ld. CIT(E) in limine, on the ground that the appeal was filed by the assessee manually (i.e. in physical form) and not electronically filed (“e-filed”, for short). Taking adverse view of the fact that appeal was not e-filed and was, instead, paper-filed; the Ld. CIT(A) dismissed the assessee’s appeal in limine, without deciding the disputed issues on merit.

ITA No.-6388/Del/2016. Zebra Innovation Pvt.Ltd. [B] At the time of hearing before us, the assessee was represented by none; whereas Revenue was represented by Sri N.K. Chaudhary, Ld. Commissioner of Income Tax (Departmental Representation) [“Ld. CIT(DR)”, for short] as well as Sri Saras Kumar, Ld. Senior Departmental Representative (“Ld. Sr. DR”, for short). We heard them in the absence of any representation from the assessee’s side. They submitted that the assessee may be directed to comply with procedural requirements regarding electronic filing of appeals before Ld. CIT(A), if not done already; and further, that the impugned appellate order dated 08.09.2016 of the Ld. CIT(A) may be set aside and the Ld. CIT(A) may be directed to pass fresh order on merits of the disputed issues in appeal after giving due consideration to electronically filed appeal of the assessee. In view of these submissions from Revenue side; and as the assessee was not represented at the time of hearing before us, we direct the assessee to comply with procedural requirements regarding electronic filing of appeals before Ld. CIT(A), if not done already. Further, we set aside the impugned appellate order dated 08.09.2016 of Ld. CIT(A) and direct him to pass fresh order as per law on merits of the disputed issues in appeal, after giving due consideration to electronically filed appeal of the assessee.

This appeal is disposed off in accordance with the aforesaid directions.

[C] Before we part, we explicitly clarify that the assessee will be at liberty to approach ITAT for restoration of this appeal in accordance with Proviso to Rule 24 of Income Tax (Appellate Tribunal), Rules, 1963. If the assessee does approach ITAT for ITA No.-6388/Del/2016. Zebra Innovation Pvt.Ltd. restoration of the appeals in ITAT, the matter will be considered in accordance with law having regard to the facts and circumstances.

[D] For statistical purposes, appeal filed by Assessee is partly allowed.

Order pronounced in the open court on 24.02.20.