SIDDHARTHA ROY CHOWDHURY,KOLKATA vs. ACIT, CIRCLE - 33, KOLKATA

ITA 1995/KOL/2018Status: DisposedITAT Kolkata29 March 2019AY 2013-143 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 the dismissal of the appeal for non-filing electronically was a hyper-technical approach and could lead to a miscarriage of justice. The right to appeal is a statutory right and should not be denied on technical grounds.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for not filing it electronically. The assessee had filed a physical appeal instead. The ITAT noted this as a hyper-technical approach.

What were the issues?

Whether an appeal can be summarily dismissed for non-compliance with electronic filing procedures when a substantial right of appeal exists.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI S.S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM

For Appellant: Shri Subash Agarwal, Advocate

For Respondent: Shri Shankar Halder, JCIT Sr. DR

Hearing: 28/03/2019

आदेश / O R D E R Per Dr. A. L. Saini, AM:

The captioned appeal filed by the assessee, pertaining to assessment year 2013-14 is directed against the order passed by the Commissioner of Income Tax (Appeal)-9, Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the Act) dated 14.03.2016.

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,

Siddhartha Roy Chowdhury Assessment Year:2013-14 according to law, does not merely mean technical justice but means that law is to be 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. For that we rely on the judgment of the Co-ordinate Bench of ITAT Kolkata in the case of M/s Chalo Jai Travel Club vide for A.Y. 2014-15 dated 23.01.2019. In the light of the aforesaid discussion, we direct the assessee to file the appeal electronically within seven days from receipt of this order 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.

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

Order pronounced in the Court on 29.03.2019

Recent GST High Court judgments

Search GST case law →