N.SIVAKUMAR (HUF),NAMAKKAL vs. ITO W-5, NAMAKKAL

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ITA 947/CHNY/2019Status: DisposedITAT Chennai22 July 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for adjudication on merits, considering that the grounds of appeal were filed before the dismissal and in the interest of natural justice.

What were the facts?

The assessee e-filed an appeal without enclosing the statement of facts and grounds of appeal. After being asked to rectify the defect, the assessee submitted these documents. However, the CIT(A) dismissed the appeal for not filing the grounds of appeal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without considering the grounds of appeal filed after the initial defect was pointed out.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C SMC’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO

Hearing: 22.07.2019

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

This is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals), Salem, in dated 06.02.2019 for the AY 2013-14 .

2.

Smt.Lakshmi Venkatraman represented on behalf of the Assessee and Shri R.clement Ramesh Kumar represented on behalf of the Revenue.

3.

The ld.AR submitted that assessee had E-filed the appeal on 26.01.2018 before the ld.CIT(A). In E-filed appeal, the assessee had neither enclosed the statement of facts, nor the grounds of appeal. The assessee was asked to rectify the said defect by letter dated 25.01.2019 and the assessee had rectified the defect through E-filing letter dated 30.01.2019 by enclosing statement of facts and Grounds of appeal.

Further, the ld.AR submitted that E-proceedings response acknowledgement No.3001191117823 for furnishing statement of facts and grounds of appeal before ld.CIT(A) was available at page-3 of the paper book. It was submitted by ld.AR that the ld.CIT(A) had dismissed the appeal vide order dated 06.02.2019 on the ground that the assessee had not filed the grounds of appeal. It was a prayer that the issues in the appeal of assessee may be restored to the file of ld.CIT(A) for re-adjudication on merits.

4. In reply, ld.DR vehemently supported the order of the ld. CIT(A).

5.

We have heard the rival contentions and perused the material available on record. As it is noticed that the assessee has E-filed statement of facts and grounds of appeal on 30.01.2019 before the dismissal of the appeal by the ld.CIT(A), in the interest of natural justice, the issue raised in the appeal of assessee is restored to the file of ld.CIT(A) for adjudication on merits.

6.

In the result, the appeal of assessee is partly allowed for statistical purposes.

Order pronounced on the 22nd July, 2019 in Chennai.

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