M/S KAISONS CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

The grievance of the assessee is that Ld. CIT (Appeals) has treated the assessee’s appeal, which was filed before him in paper -2016 Kaisons Constructions Pvt. Ltd. vs ITO format, as non- est and has dismissed the same in limine and ex parte without providing opportunity of hearing. Ld. AR Shri K. Sampath has prayed for restoring the appeal to the file of Ld. CIT (Appeals) for adjudication on merits.

Ld. Sr. DR Shri C.P. Singh has submitted that the Ld. CIT (Appeals) could not have proceeded with the disposal of the appeal filed in the paper form because the assessees are mandatorily required to file appeals in the electronic form if the appeal has been filed after 15.6.2016.

We have heard the rival submissions and have also perused the impugned order. It is seen that the Ld. CIT (Appeals), while dismissing the assessee’s appeal filed in the paper form, has also observed in Para 3.5 that the assessee has filed appeal electronically also on 3.10.2016 which would be considered in due course of time and having due regard to the assessee’s application for condonation of delay. Although, it is undisputed that the assessee has not filed the appeal electronically within the limitation of period, the fact remains that the appeal has been filed in the paper form within the period of limitation. It is also undisputed that subsequently the assessee has filed the appeal -2016 Kaisons Constructions Pvt. Ltd. vs ITO electronically. Therefore, in our considered view the matter needs to be restored to the file of the Ld. CIT (Appeals) for being considered on merits after providing an opportunity of being heard to the assessee. It is so directed accordingly.

In the final result the appeal of the assessee stands allowed for statistical purposes.