ELSTER METERING PVT. LTD,MUMBAI vs. DCIT-9(2)(2), MUMBAI

ITA 6143/MUM/2018Status: DisposedITAT Mumbai03 December 2019AY 2013-143 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that mere technical lapses should not deprive the assessee of justice. The assessee was directed to e-file the appeal before the first appellate authority within 10 days.

What were the facts?

The assessee filed an appeal manually in paper form instead of electronically as mandated by CBDT rules. The first appellate authority dismissed the appeal on this technical ground.

What were the issues?

Whether an appeal filed manually, when e-filing is mandatory, should be dismissed on technical grounds without considering the merits.

Which sections of the Income-tax Act were involved?

Rule 45, Rule 46

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Maurya Pratap – Ld. DR

सुनवाई की तारीख/ : 03/12/2019 Date of Hearing घोषणा की तारीख / : 03/12/2019 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year [in short referred to as ‘AY’] 2013-14 contest the order of Ld. Commissioner of Income-Tax (Appeals)-16 Mumbai, [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-16/DCIT-9(2)(2)/IT-87/2016-17 dated 13/07/2018 on certain grounds of appeal.

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