OCL INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 5815/DEL/2016Status: DisposedITAT Delhi14 June 2019AY 2009-104 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that dismissing an appeal solely for non-electronic filing, without considering the merits, is not in the interest of justice. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine because it was not filed electronically. The assessee preferred an appeal against this dismissal to the ITAT.

What were the issues?

Whether an appeal can be dismissed in limine for non-electronic filing, and if the CIT(A) should consider the merits of the appeal.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE

Hearing: 13.06.2019Pronounced: 14.06.2019

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A) – 7, New Delhi dated 22.09.2016 pertaining to A.Y 2009-10.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in limine solely on the ground that the said appeal was not filed electronically.

3.

None appeared on behalf of the assessee. We heard the ld. DR and have carefully perused the order of the first appellate authority. It is true that the CBDT has prescribed mandatory E-filing of appeals for specified category of appellants/assessees, vide Notification No. SO 637(E) [No. 11/2016 (F.No. 149/150/2015-TPL] dated 01.03.2016).

4.

However, we are of the considered opinion that if for some reason the assessee could not file the appeal electronically, the same should not have been dismissed in limine. Therefore, in the interest of justice and fair play, we restore this issue to the file of the CIT(A). The CIT(A) is directed to decide the appeal afresh on the facts of the case after giving a reasonable and sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee in is treated as allowed for statistical purposes.

The order is pronounced in the open court on 14.06.2019.

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