DURRIYA EBRAHIM KHAMBHATI,MUMBAI vs. ITO 17 (1)(4), MUMBAI

PDF · subscribers
ITA 5160/MUM/2018Status: DisposedITAT Mumbai16 September 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that mere technical lapses should not prevent an assessee from seeking justice. The assessee was directed to e-file the appeal before the first appellate authority within 10 days, after which it would be adjudicated on merits.

What were the facts?

The assessee's appeal before the first appellate authority was dismissed on technical grounds (delay and paper filing instead of e-filing) without addressing the merits. The assessment itself was made under section 144 r.w.s 147 for alleged bogus purchases.

What were the issues?

Whether an appeal dismissed solely on technical grounds, such as delay and improper filing format, should be allowed to be adjudicated on merits. Whether principles of natural justice override strict procedural compliance in such cases.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Akhtar H. Ansari- Ld.DR

आदेश / O R D E R

Per Bench: - 1. The grievance of the assessee in this appeal stem from the fact that Ld. first appellate authority has dismissed the assessee’s appeal on technical ground as well as on the ground of delay. None has appeared for assessee and therefore, the matter is proceeded with ex-parte.

1.

Durriya Ebrahim Khambati 2. Facts on record would reveal that the assessee has been assessed u/s 144 r.w.s 147 of Income Tax Act, 1961 on 14/01/2016 wherein the assessee was saddled with certain additions on account of alleged bogus purchases. The assessee preferred appeal against the same before first appellate authority manually in paper form on 12/07/2016 with slight delay. Another fact was that the appeal was filed in paper form, which as per extant Rule 45 effective from 01/03/2016, was to be filed in electronic form. Therefore, the appeal was dismissed by Ld. first appellate authority on account of technical violations without going into the merits of the case. Aggrieved, the assessee is in further appeal before us.

3.

We find that the appeal before first appellate authority, in terms of CBDT Notification No. SO 637(E) [No. 11/2016 (F. No. 149/150/2015-TPL)], dated 1-3-2016, was required to file digitally in electronic form. The failure to file the same in the prescribed form has resulted into dismissal of appeal in limine. However, keeping in view the principles of natural justice and considering the fact that the assessee is an individual, we are of the considered opinion that mere technical lapses could not deprive the assessee to seek justice in deserving cases. Therefore, in terms of the judgment of this Tribunal rendered in All India Federation of Tax Petitioners Vs. ITO [ITA No. 7134/Mum/2017 dated 04/05/2018], the assessee is directed to e-file the appeal in the prescribed manner before Ld. first appellate authority within 10 days from the date of receipt of this order. Thereafter, the Ld. first appellate authority is directed to admit the appeal and adjudicate the same on merits.

Durriya Ebrahim Khambati 4. The appeal stands allowed for statistical purposes. Order pronounced in the open court on 16th September, 2019.

Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांकDated : 16/09/2019 Sr.PS:-Jaisy Varghese आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →