LIFE LINE ENGINEERS COOPERATIVE AND CONSTRUCTION SOCIETY LTD.,ASHOKNAGAR vs. I.T.O.WARD-33(2), KOLKATA

At the outset, it is noted that there is a delay of 181 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has moved an application seeking condonation of the said delay and keeping in view the reasons given therein, I am satisfied that there was a sufficient cause for the delay of 181 days on the part of the assessee in filing this appeal before the Tribunal. Even the ld. D.R. has not raised any objection in this regard. The delay of 181 days on the part Assessment Year: 2014-2015 Life Line Engineers Cooperative & Construction Society Limited of the assessee in filing this appeal before the Tribunal is accordingly condoned.

The assessee in the present case is a Cooperative Society, while filed its return of income for the year under consideration on 17.05.2015 declaring total income of Rs.60,380/-. In the assessment completed under section 143(3) vide an order dated 26.12.2016, the total income of the assessee was determined by the Assessing Officer at Rs.10,40,515/- after making an addition of Rs.9,80,135/- on account of undisclosed income.

Against the order passed by the Assessing Officer under section 143(3), an appeal was filed by the assessee before the ld. CIT(Appeals). Since the said appeal was filed by the assessee manually and it was mandatory on the part of the assessee to file the appeal electronically on- line, the ld. CIT(Appeals) treated the appeal filed by the assessee manually as non-est and dismissed the same vide his appellate order dated 14.09.2018 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. It is observed that a similar issue as involved in the present case had come up for consideration before the Coordinate Bench of this Tribunal at Mumbai in the case of All India Federation of Tax Practitioners –vs.- ITO and vide its order dated 04.05.2018 passed in ITA No. 7134/Mum./2017, the order of the ld. CIT(Appeals) dismissing the appeal of the assessee filed manually by treating the same as non-est was set aside by the Tribunal keeping in view the cause of justice with a direction to the assessee to file the appeal electronically within 10 days from the date of receipt of order. The Tribunal also condoned the eventual delay that may cause in filing the appeal by the assessee electronically on-line and directed the ld. CIT(Appeals) to dispose of the said appeal filed by the assessee on merits Assessment Year: 2014-2015 Life Line Engineers Cooperative & Construction Society Limited by passing a speaking order. Respectfully following the said decision of the Coordinate Bench of this Tribunal, I set aside the impugned order passed by the ld. CIT(Appeals) dismissing the appeal filed by the assessee manually by treating the same as non-est and direct the assessee to file a fresh appeal electronically on-line within 10 days of receipt of this order. In case the appeal is filed by the assessee electronically in compliance with the said direction, the ld. CIT(Appeals) shall condone the eventual delay in filing the same and dispose of the said appeal filed by the assessee on merit after giving the assessee proper and sufficient opportunity of being heard.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on February 19, 2020.