What did the Tribunal hold?

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

The assessee filed an appeal manually, which was dismissed by the CIT(A) on technical grounds for not being filed electronically. The assessee contended that this was a procedural defect and the appeal should not be invalidated.

What were the issues?

Whether an appeal filed manually, instead of electronically, is invalid and liable for dismissal on technical grounds.

Mahendra P. Angara vs ACIT | ITAT Mumbai 2019

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

Before: SHRI PRAMOD KUMAR, HON’BLE & SHRI C.N. PRASAD, HONBLE

For Appellant: Shri Mahendra P. Angara

For Respondent: Shri Avneesh Tiwari

Hearing: 20.09.2019Pronounced: 30.09.2019

Date of Hearing : 20.09.2019 Date of Pronouncement : 30.09.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2010-11 dated 12.02.2019.

In this appeal Assessee has raised his grievance that the Ld.CIT(A) dismissed the appeal on technical ground as the assessee has not filed the appeal in electronic form and filed manually.

(A.Y: 2010-11) Mahendra P Angara 3. Assessee Mr. Mahendra P. Angara himself appeared and submitted that, appeal filed by him was rejected by the Ld.CIT(A) for the reason that assessee has not filed appeal in the electronic form and was filed manually and hence appeal is not maintainable. Assessee submitted that appeal was filed manually within the prescribed time, and therefore dismissal of appeal on technical ground is not justified. Assessee submitted that non-filing of appeal electronically is only a technical defect and the appeal cannot be invalidated since it is not filed electronically. Reliance was placed on the following decision in support of his contention that the appeal filed manually cannot be treated as invalid simply because it was not filed electronically. (i) Media Net Software Services (India) Pvt. Ltd., v. ACIT in dated 27.02.2019.

Ld. DR vehemently supported the orders of the authorities below.

We have heard the rival submissions, perused the orders of the authorities below and the case laws relied on. 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 the appeal in electronic form within ten days on receipt of order.

(A.Y: 2010-11) Mahendra P Angara Similar view has been taken by the Coordinate Bench in the decision which was relied on by the Assessee. Following the above decisions, assessee is directed to e-file the aforesaid appeal 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 we restore the appeal to the file of the Ld.CIT(A) for disposal on merits. Needless to say that the Ld.CIT(A) shall give adequate opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on the 30th September, 2019

MAHENDRA P. ANGARA,MUMBAI vs. ACIT 19 (2), MUMBAI

What did the Tribunal hold?

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