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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI RAJESH KUMAR, HONBLEShri Rakesh Kishor Tejura v. Shri Mayank Kishor Tejura v.
A.Y.2013-14 against the order of the Learned Commissioner of Income Tax (Appeals)–60, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 28.12.2017.
Assessees has raised the following common grounds in both the appeals: - “The Appellant/Assessee respectfully states & submits as under: 1) The Ld. Commissioner of Income Tax (Appeals) (the Ld.CIT (A)) erred in dismissing the Appellant's appeal solely on the ground that the appeal was filed manually and not filed electronically. 2) The Ld. CIT(A) misdirected himself in not appreciating that failure to file the appeal online (viz. electronically) is, at best, a mere procedural defect, more so when the provisions for e-filing of appeals before CIT(A) were introduced for the first time with effect from 01.03.2016. 3) The Ld. Commissioner of Income Tax (Appeals) erred in not appreciating that on removal of defect(s), the appeal ought to be disposed off on merits and no new appeal is required to be filed. 4) The Ld. Commissioner of Income Tax (Appeals) was not justified in not adjudicating the appeal on merits even though, subsequently, the defect was removed viz. appeal was filed electronically. 5) The Appellant craves leave to add, alter, amend and/or modify any of the aforesaid Grounds of Appeal”
3. 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 in the course of proceedings before the Ld.CIT(A) the assessee had in fact filed appeal in electronic form on 26.12.2017 in 3 & 1403/MUM/2018 (A.Y: 2013-14) Shri Rakesh Kishor Tejura & Shri Mayank Kishor Tejura the case of Rakesh Kishor Tejura and on 27.12.2017 in the case of Mayank Kishor Tejura and this was also brought to the notice of the Ld.CIT(A). Ld. Counsel for the assessee further referring to the decision of the Coordinate Bench in the case of All India Federation of Tax Practitioners v. ITO in ITA.No. 7134/Mum/2017 dated 04.05.2018 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 within ten days of receipt of the order. 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. Counsel for the assessee further submits that since the assessee has already filed appeal in electronic form before the Ld.CIT(A) a direction may be given to the Ld.CIT(A) to consider the said appeals as filed in compliance to the order of this Tribunal.
Ld. DR vehemently supported the orders of the authorities below.
We have heard the rival submissions, perused the orders of the authorities below. 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
4 & 1403/MUM/2018 (A.Y: 2013-14) Shri Rakesh Kishor Tejura & Shri Mayank Kishor Tejura 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. Following the above order, we restore these two appeals to the file of the Ld.CIT(A) for disposal on merits by taking on the appeals already filed by the assessee in electronic form on record by the Ld.CIT(A). 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.
Order pronounced in the open court on the 12th June, 2019