M/S. RADXPORT ENTERPRISES P. LTD.,MUMBAI vs. ITO WD. -1(3)(1), MUMBAI

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ITA 4277/MUM/2018Status: DisposedITAT Mumbai11 September 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) cannot dismiss an appeal solely for being filed manually instead of electronically, without adjudicating on the merits. The appeal was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal manually before the CIT(A), which was dismissed for not being filed in electronic mode. The assessee's appeal before the ITAT challenges this dismissal.

What were the issues?

Whether an appeal filed manually before the CIT(A) can be dismissed without considering its merits, solely on the ground of non-compliance with electronic filing requirements.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH

For Appellant: Shri Madhur Agarwal
For Respondent: Shri D.G. Pansari
Hearing: 03/09/2019Pronounced: 11/09/2019

आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Mumbai in appeal No.CIT(A), Mumbai-3/10046/2016-17 dated 26/03/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3)of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 25/02/2016 by the ld. Asst. Commissioner of Income Tax, Circle 1(3)(1), Mumbai (hereinafter referred to as ld. AO). 2. The only effective issue to be decided in this appeal is that the assessee had raised several grounds on merits, it has raised a preliminary ground No.1 questioning the dismissal of the appeal of the assessee by

1.

M/s.Radxport Enterprises Pvt.Ltd the ld. CIT(A) on the ground that appeal was not preferred by the assessee before the ld. CIT(A) in electronic mode.

3.

We have heard both the parties. It is not in dispute that the assessee has preferred an appeal within time before the ld. CIT(A) manually. It is a fact that assessee had not preferred any appeal before the ld. CIT(A) in electronic mode. This Tribunal has been consistently holding that even if the appeal has been filed manually before the ld. CIT(A) instead of electronic form, the ld. CIT(A) cannot dismiss the appeal of the assessee without adjudicating the issue on merits. Accordingly, we deem it fit and appropriate to set aside this appeal to the file of the ld. CIT(A) with a direction to admit the appeal and consider the grounds raised thereon afresh in accordance with law. The assessee is also given liberty to raise additional grounds and furnish additional evidences, if any, in support of its contentions, if they so desire. Since the appeal has been set aside to the file of the ld. CIT(A) on preliminary ground, the adjudication of other grounds on merits does not arise at this stage.

4.

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

Order pronounced in the open court on this 11/09/2019

Sd/- Sd/- (RAM LAL NEGI) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 11/09/2019 KARUNA, sr.ps

M/s.Radxport Enterprises Pvt.Ltd

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