CEMENTONE (INDIA) PVT. LTD,MUMBAI vs. INCOME TAX OFFICER 12(1)(4), MUMBAI

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ITA 2538/MUM/2018Status: DisposedITAT Mumbai10 January 2020AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the non-filing of appeals in electronic form is a procedural defect that can be cured. The matter was restored to the CIT(A) for disposal on merits after the assessee files the appeals 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 did not appear before the ITAT despite notice.

What were the issues?

Whether the dismissal of an appeal on technical grounds for non-electronic filing is sustainable when it's a curable procedural defect.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD, HONBLE & SHRI G. MANJUNATHA, HONBLE

For Respondent: Shri Kumar Padmapani Bora
Hearing: 26.11.2019Pronounced: 10.01.2020

O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–20, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2014-15 dated 29.03.2018.

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.

Inspite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought by the assessee. Therefore, 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 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 matter back to the file of the Ld.CIT(A) for disposal of appeal 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.

Needless to say that the Ld.CIT(A) shall give adequate opportunity of being heard to the assessee.

5.

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

Order pronounced in the open court on the 10th January, 2020

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