SHIPPING CORPORATION OF INDIA LTD.,MUMBAI vs. DCIT (LTU) CIRCLE-2, MUMBAI

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ITA 29/MUM/2019Status: DisposedITAT Mumbai19 February 2020AY 2006-073 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the non-filing of an appeal in electronic form is a procedural defect that can be cured. The appeals were restored to the file of the CIT(A) for disposal on merits after the assessee files them electronically.

What were the facts?

The assessee filed appeals manually instead of electronically, leading to their dismissal by the CIT(A) on technical grounds. The assessee sought an adjournment, but the Tribunal decided to hear the matter on merits.

What were the issues?

Whether the dismissal of an appeal on the technical ground of not filing in electronic form is justified, or if it's a curable procedural defect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLE

For Respondent: Shri Nikhil Choudhary
Hearing: 29.01.2020Pronounced: 19.02.2020

O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee against the order of the Learned Dy. Commissioner of Income Tax (Appeals) – 1, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 31.10.2018 for the A.Ys. 2005-06 & 2006-07.

2 & 29/MUM/2019 ( A.Ys: 2005-06 & 2006-07) The Shipping Corporation of India Ltd., 2. In both these appeals Assessee has raised its grievance that the Ld.CIT(A) dismissed the appeals on technical ground as the assessee has not filed the appeal in electronic form but filed manually.

3.

Assessee filed letter dated 27.01.2020 seeking an adjournment. Since, this is a covered matter and similar issue was already decided by this bench in various cases we proceed to dispose off these appeals on hearing the Ld. DR on merits.

4.

Heard Ld. DR, perused the orders of the authorities below. Identical issue had come up before the Coordinate Bench in the case of All India Federation of Tax Practitioners v. ITO in ITA.No. 7134/MUM/2017 dated 04.05.2018 and the Tribunal held that non-filing of appeal in the electronic form is only a procedural defect which can be cured and the Tribunal restored the appeal back to the file of the Ld.CIT(A) for disposal on merits and the assessee was directed to file appeal in electronic form within ten days on receipt of the order. Following the above decision, we restore these appeals to the file of the Ld.CIT(A) and assessee is directed to e- file the aforesaid appeals within a period of Fifteen (15) days from the date of receipt of this order, consequent to which delay in e-filing shall stand condoned and the Ld.CIT(A) shall dispose off the appeals on merits.

5.

In the result, appeals of the assessee are allowed for statistical purpose.

Order pronounced in the open court on the 19th February, 2020

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