What did the Tribunal hold?

The Tribunal held that mere technical lapses should not prevent an assessee from seeking justice, especially in the initial stages of e-filing where technical glitches could occur. The assessee was directed to e-file the appeal within 15 days, and it would be treated as filed in time.

The assessee's appeal before the first appellate authority was dismissed on a technical ground because it was filed in paper form instead of electronically, as required by a CBDT notification. The appeal was otherwise filed within the prescribed time limit.

What were the issues?

Whether an appeal can be dismissed on a technical ground of improper filing format when the substantive appeal is within time, and the principles of natural justice.

Ameya Packaging vs ACIT | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

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

For Appellant: Shri Vinay Sinha- Ld. AR

For Respondent: Shri Satish Chandra Rajore – Ld. DR

O R D E R Manoj Kumar Aggarwal (Accountant Member): -

1. 1. In the captioned appeal, the assessee is aggrieved by the fact that the Ld. first appellate authority has dismissed the appeal on technical ground in view of the fact that the appeal was not filed electronically although the same, as per extant rule, was required to be e-filed.

2. Upon hearing rival submissions and upon perusal of impugned order, we find that the assessee’s appeal has been dismissed since the Ameya Packaging Assessment Year :2013-14 appeal was filed in paper form on 09/03/2016 which is prima-facie, well within the prescribed time limit of filing the appeal. However, Ld. 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 dismissed the appeal since the same was not filed digitally in electronic form. Keeping in view the principles of natural justice, we are of the considered opinion that mere technical lapses could not deprive the assessee to seek justice in an otherwise valid appeal. It is also noted that in the initial stages of electronic filing of appeal, the possibility of technical glitches could not be ruled out. Therefore, we deem it fit to direct the assessee to e-file the appeal in the prescribed manner before Ld. first appellate authority within a period of 15 days from the date of receipt of this order. The appeal, so filed, shall be treated to have been filed in time. The Ld. CIT(A) is directed to adjudicate the same on merits after affording due opportunity of being heard to the assessee.

The appeal stands allowed for statistical purposes. Order pronounced in the open court on 09th August, 2019. Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 09/08/2019 KRK, PS आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/ The Appellant ��थ�/ The Respondent 2. 3. आयकरआयु�(अपील) / The CIT(A) आयकरआयु�/ CIT– concerned 4. 5. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 6. गाड�फाईल / Guard File

AMEYA PACKAGING,MUMBAI vs. ACIT CIRCLE- 29(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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