M/S SRI SOMESHWARA DEVELOPERS & BUILDERS,MYSORE vs. THE INCOME TAX OFFICER WARD-1(2), MYSORE

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals), Mysore passed u/s. 143(3) and u/s 250 of the Income Tax Act, 1961.

At the time of hearing, the learned Authorised Representative submitted that the CIT (Appeals) has dismissed the appeal as defective and unadmitted. Hence the learned Authorised Representative prayed for an opportunity before the CIT (Appeals) to substantiate the case with evidences. Whereas the learned Departmental Representative supported the orders of CIT (Appeals).

We heard the rival submissions and perused the material on record. We found that there is no representation by the assessee or by Authorised Representative in the appellate proceedings against the order of Assessing Officer under Section 143(3) of the Act Dt.29.12.2017. The assessee has filed an appeal with the CIT (Appeals) but due to non-submission of original demand notice, the deficiency was intimated to assessee by the CIT (Appeals) office through letter dt.20.04.2018. Since there was no response and no communication was received, ;the CIT (Appeals) has considered the appeal as defective and not admitted and dismissed. The learned Authorised Representative submitted tha the assessee has filed Form No.35 electronically and there is no provision to file original demand notice electronically. The learned Authorised Representative further submitted that under the provisions of Section 45 of I.T. Rules, there is no mandatory requirement at the time of filing the appeal to submit the demand notice and that the assessee has a good case on merits and prayed for an opportunity to submit the original demand notice and substantiated the case on merits in appellate proceedings. The ld. DR has no serious objection. Accordingly, to meet the ends of justice, we set aside the order of CIT (Appeals) and restore the entire disputed issue to the file of CIT (Appeals) to adjudicate afresh on merits and further the assessee should also be provided adequate opportunity of hearing and shall co-operate in submitting the information for early disposal of the appeal and allow the appeal of the assessee for statistical purposes.