THOT MEDIA PVT. LTD.,DELHI vs. ACIT, NEW DELHI

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ITA 2836/DEL/2017Status: DisposedITAT Delhi29 August 2019AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that since the assessee had filed an electronic appeal before the CIT(A) which was to be considered, the appeal filed before the ITAT had become infructuous. Therefore, the appeal before the ITAT was dismissed.

What were the facts?

The assessee filed a manual appeal before the CIT(A), which was dismissed for not complying with electronic filing requirements. The assessee later filed an electronic appeal, which the CIT(A) agreed to consider. The ITAT noted that the subsequent electronic filing rendered the current appeal before them infructuous.

What were the issues?

The primary issue was whether the appeal filed before the ITAT was rendered infructuous due to subsequent actions taken by the assessee before the lower appellate authority.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

Hearing: 27.08.2019Pronounced: 29.08.2019

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi dated 07.02.2017.

2.

None attended on behalf of the assessee.

3.

The appeal of the assessee filed on 22.04.2016 has been dismissed by the ld. CIT (A)-9, New Delhi vide order dated 07.02.2017 on the grounds that the appeal has been filed manually in their office which is considered as a paper appeal and does not meet the requirements of the rules in-force.

4.

The ld. CIT (A) held that since the appeal was mandatorily required to be filed electronically and since the assessee failed to do so, the appeal was treated as defective and the same has & 2983/Del/2017 2 S K Gold Chain Co. Pvt. Ltd. been dismissed in limine. Further, we note from the record that the assessee has filed the appeal electronically on 02.02.2017 which the ld. CIT (A) held that it would be considered on priority. Since, the assessee has filed appeal before the ld. CIT (A) and the ld. CIT (A) has considered the electronic appeal, the appeal filed before us becomes infructuous and hence being dismissed.

5.

In the result, the appeal of the assessee is dismissed. (Order Pronounced in the Open Court on 29/08/2019).

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