What did the Tribunal hold?

The Tribunal held that the dismissal was a technical default and the assessee was not given an opportunity to be heard. Therefore, the case was remanded back to the CIT(A) for adjudication on merits after the assessee files the appeal electronically.

The assessee filed an appeal manually in paper form, but the CIT(A) dismissed it in limine because it was required to be filed electronically. The assessee argued this was a technical default.

What were the issues?

Whether an appeal filed manually instead of electronically, when electronic filing was mandatory, warrants dismissal in limine without providing an opportunity to the assessee.

Valvoline Cummins Pvt. Ltd., New… vs DCIT | ITAT Delhi 2019

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

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

Hearing: 28.08.2019Pronounced: 02.09.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2012-13 Valvoline Cummins Pvt. Ltd., Vs Deputy Commissioner of Income 50/8, 1st Floor, Janpath, Tax, Circle-26(1), Tolstoy Lane, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACW0287A Assessee by : Sh. Aditya Vohra, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 02.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi dated 31.01.2017.

The ld. CIT (A) has dismissed the appeal filed by the assessee on 05.04.2016 in limine on the grounds that the appeal was required to be filed in electronic form by 15.06.2016 whereas the assessee has filed appeal manually in a paper form. Since, it is a matter of technical default and the assessee has not been provided any opportunity before dismissing the appeal, the matter is being send back to the file of the ld. CIT (A) with directions to the assessee to file appeal before the ld. CIT (A) in an electronic form along with the reasons explaining for not filing the appeal in electronic form which the ld. CIT (A)

2 Valvoline Cummins Pvt. Ltd. shall take on record and adjudicate on merits as per the provisions of the Act.

In the result, the appeal of the assessee is allowed. (Order Pronounced in the Open Court on 02/09/2019).

VALVOLINE CUMMINS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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