Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
1 SAP Properties Private Limited Assessment Year :2010-11 आयकर अपीलीय अिधकरण “जी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय "ी सी. एन. "साद,"ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2010-11) SAP Properties Private Limited Income tax Officer बनाम/ 101A Floor, 30D Ruby Mahal Ward 1(3)(3) Cawasji Patel Street Aaykar Bhavan, M.K. Road Vs. Fort, Mumbai-400 001. Mumbai-400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AALCS-2663-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Chaudhary Arun Kumar Singh - Ld. DR सुनवाई की तारीख/ : 19/08/2019 Date of Hearing घोषणा की तारीख / : 19/08/2019 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 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 since the appeal was filed manually, which as per the extant Rule 45 of Income Tax Rules, was required to be e-filed in the prescribed manner. The date of the impugned order is 26/03/2018. 2 SAP Properties Private Limited Assessment Year :2010-11 2. When the appeal was called for hearing, none appeared for assessee. No valid adjournment application is on record and therefore, the appeal is proceeded with ex-parte qua the assessee.
Facts on record would reveal that the assessee has been assessed u/s 143(3) read with Section 263 of Income Tax Act, 1961 on 15/03/2016 wherein the assessee was saddled with addition of Rs.2 Crores u/s 68. The assessee preferred appeal against the same before first appellate authority manually in paper form on 12/04/2016 which is well within time prescribed for preferring the appeal against the assessment order. However, since the appeal was filed in paper form, which as per amended Rule 45 effective from 01/03/2016 was required to be filed electronically, Ld. first appellate authority treated the same as invalid appeal and dismissed the same without any further adjudication. Aggrieved, the assessee is in further appeal before us assailing the stand taken by learned first appellate authority.
Upon careful consideration, the undisputed facts that emerges are that the appeal was preferred by the assessee manually in paper form and the same was well within time prescribed for filing the appeal. It also appears from the grounds of appeal raised by the assessee that the appeal has subsequently been e-filed on 13/06/2016 in due compliance of CBDT Circular No. 20/2016 dated 26/05/2016. Therefore, since the extant rules have substantially been complied with by the assessee, the appeal deserve to be adjudicated on merits. Keeping in view the principle of natural justice, we direct Ld. CIT(A) to admit the appeal and adjudicate the same on merits after affording reasonable opportunity of hearing to the assessee.