SHRI PRITHWIS MUKERJEE,KOLKATA vs. DCIT, CIRCLE - 52, KOLKATA

ITA 2548/KOL/2018Status: DisposedITAT Kolkata22 January 2020AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that dismissing an appeal on a technical procedural ground like non-electronic filing, without considering the merits, is a hyper-technical approach that can lead to miscarriage of justice. The right to appeal is statutory and should not be denied on such grounds.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed because it was not filed electronically as required by Rule 45 of the Income Tax Rules. The assessee is appealing this dismissal.

What were the issues?

Whether an appeal can be dismissed solely for non-compliance with the electronic filing procedure, or if substantial justice should be prioritized.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri Aby. T. Varkey]

order : January 22nd, 2020 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-16, Kolkata [‘CIT(A)’ for short] dated 31.08.2018 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2013-14.

The ld. CIT(A) in this case has dismissed the appeal of the assessee, for the reason that, the appeal was not filed electronically as per Rule 45 of the Income Tax Rules, 1962.

Rival contentions heard. On a careful consideration of the facts and circumstances of the case, perusal of the papers on record and case laws cited, we hold as follows.

This Bench of the Tribunal in the case of M/s. Chalo Jai Travel Club in order dated 21.03.2019 at para 2 held as follows: “2. The appeal preferred by the assessee has been dismissed for non filing of appeal electronically before the Ld. CIT(A). This action of the Ld. CIT(A) discloses with great respect , a hyper technical approach which may result in miscarriage of justice. It has to be kept in mind that the first appellate authority are meant to do substantial justice and that technical rules or procedures should not be given precedence over doing substantial justice. Undoubtedly justice, according to law, does not merely mean technical justice but means that law is to be Assessment Year: 2013-14 Shri Prithwis Mukerjee. administered to advance justice. Therefore, for non-filing of appeal electronically cannot be the reason for summary dismissal of the appeal. Procedure is hand-made of justice and appellant’s right to appeal is a statutory right vested in it from the Act and it cannot be denied to it on technical reasons. In the light of the aforesaid discussion, we direct the assessee to file the appeal electronically within seven days from today and if the assessee files the appeal electronically within seven days, the delay shall be deemed to be condoned and the Ld. CIT(A) is directed to dispose of the appeal on merits by passing a speaking order after hearing the assessee. The impugned order of Ld. CIT(A) is set aside and the appeal to be disposed of in the light of aforesaid observation made by us.”

Consistent with the view taken therein we direct the ld. CIT(A) to permit the assessee to file the appeal electronically and thereafter dispose off the case on merits in accordance with law.

In the result, the appeal is allowed for statistical purposes.

Kolkata, the 22nd January, 2020.

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