Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLE
O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by different assessees of same group concern, against separate orders of the Learned Commissioner of Income
2 & 3996/MUM/2018 (A.Y: 2013-14) M/s. Sunjewels International Pvt. Ltd., M/s Aditi Jewels Pvt. Ltd., Tax (Appeals)–18, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2013-14 dated 26.04.2018.
In both these appeals Assessees has raised the common grievance that the Ld.CIT(A) dismissed the appeal on technical ground as the assessee has not filed the appeal in electronic form and were filed manually.
At the outset Ld. Counsel for the assessee submits that appeals of the assessees were rejected for the reason that assessee has not filed appeal in the electronic form and was filed manually. Ld. Counsel for the assessee submits that appeals were filed within prescribed time manually. Ld. Counsel for the assessee submits that the dismissal of appeal on technical ground is not justified when the appeals were filed in time manually and it is only a technical defect and the appeal cannot be invalidated since it is not filed electronically. Reliance is placed on the following decisions in support of his contention that the appeal filed manually cannot be treated as invalid simply because it was not filed electronically. (i) Lyka Labs Limited v. ACIT [ITA Nos 7436 to 7438/Mum/2017] (ii) Mr. Umesh A Mishra v. ITO [ITA No. 1936/Mum/2018] (iii) M/s. Unique Properties & Securities Pvt Ltd v. DCIT [ITA No. 5475/Mum/2017] (iv) M/s. Asterix Reinforced Ltd. v. ITO [ITA No. 426/M/2018] (v) All India Federation of Tax Practitioners v. ITO [ITA No. 7134/Mum/2017] (vi) Pragna Manish Chheda C/o v. ITO [ITA No. 1631/Mum/2018]
3 & 3996/MUM/2018 (A.Y: 2013-14) M/s. Sunjewels International Pvt. Ltd., M/s Aditi Jewels Pvt. Ltd., Ld. Counsel for the assessee referring to the above decisions of the Coordinate Bench submits that on identical situation the Tribunal restored the appeal to the file of the Ld.CIT(A) with a direction to the assessee to file appeal in electronic form. Ld. Counsel for the assessee therefore submits that the matter may be restored to the file of the Ld.CIT(A) following the order of the Tribunal.
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 (supra) 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. Similar view has been taken by the Coordinate Benches in the above decisions which were relied on by the Ld. Counsel for the assessee. Following the above decisions, assessee is directed to e-file the aforesaid appeals within a period of 15 days from the date of receipt of this order, consequent to which delay in e-filing shall stand condoned and we restore these two appeals to the file
4 & 3996/MUM/2018 (A.Y: 2013-14) M/s. Sunjewels International Pvt. Ltd., M/s Aditi Jewels Pvt. Ltd., 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, appeals of the assessee are allowed for statistical purpose.