M/S. INDIA FM RADIO PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 149/DEL/2017Status: DisposedITAT Delhi19 December 2019AY 2013-143 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 Tribunal held that there was no merit in the present manual appeal as the assessee had already filed an electronic appeal. The CIT(A) was directed to consider the electronic appeal and dispose of any delay.

What were the facts?

The assessee filed a manual appeal with the CIT(A) which was dismissed in limine. The CIT(A) noted that the assessee had also filed an electronic appeal, and suggested condonation of delay for the electronic filing.

What were the issues?

Whether a manual appeal dismissed in limine has merit when an electronic appeal was also filed. The procedural correctness of filing an appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

For Appellant: CA ूयथ क ओर से /
Hearing: 19.12.2019

आदेश / ORDER आदेश आदेश आदेश PER SUSHMA CHOWLA, JM:

1.

The appeal filed by assessee is against order of CIT(A)- 12, New Delhi dated 07.12.2016 relating to assessment year 2013-14 against the order passed under section 143(3) of the Income Tax Act, 1961 (in short “Act”).

2.

On perusal of record, we find that the appeal of the assessee has been dismissed by the CIT(A) in limine as the said appeal was filed manually. The CIT(A) vide para 5 has further observed that the assessee had already filed the appeal electronically as per the provisions of the Act and the assessee may seek condonation of delay in filing the said appeal late. In such facts and circumstances, there is no merit in the present appeal filed by the assessee. The CIT(A) has already noted the fact that the assessee as on later date filed the appeal electronically as per the provisions of the Act, which could be considered. The CIT(A) thus may take into account the manual appeal filed in time and dispose off the delay, if any, in filing the appeal late electronically.

3.

In the result, appeal of assessee is dismissed.

Order pronounced in the open court on 19th day of December, 2019.

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