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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI B.P. JAIN
सुनवाई क� तार�ख/Date of Hearing : 25/04/2017 घोषणा क� तार�ख /Date of Pronouncement: 28/04/2017 ORDER This appeal of the assessee arises from the order of learned CIT(A)-V, Delhi dated 24.10.2016 for the assessment year 2009-10. The assessee has raised the following grounds of appeal. 1. “The action of the Ld. CIT(A) in dismissing the appeal in limine filed manually but not electronically on 22.04.2016 within the prescribed time, is illegal, arbitrary, unwarranted, uncalled land against the facts & circumstances of the case.
On facts and in law the Income-tax Rules prescribing the filing or the Appeals electronically is not mandatory but directory in nature as far as the time factor is concerned.
The action of the Ld. CIT(A) in not adjudicating the Eight Grounds of Appeal mentioned in Form-35 is illegal, arbitrary, unwarranted and uncalled for.”
2. The brief facts of the case as argued by the ld. counsel for the assessee are that the assessee filed the return of income manually on 22.04.2016 which was technically filed on 1.10.2016 which in fact vide circular no.20 of 2016 as per F.No.279/Misc./M54/2016 dated 26th May, 2016 should have been filed in assessee case on 15.06.2016 being the extended time. Due to the first year of the amendment and inadvertent mistake the return was filed electronically on 1.10.2016. The assessee has filed the condonation application which was rejected by the learned CIT(A). It was pointed out by the ld. counsel for the assessee that the order of the learned CIT(A) in the case of M/s. Supreme Polypropolene P. Ltd. for the Assessment Year 2013-14 passed by CIT(A)-VIII dated 20.10.2016 which is reproduced hereinbelow: “4. I have considered facts of case along with written submissions made by Ld. A R. of appellant and the case laws relied upon. In view of paper appeal filed by appellant on 17-03-4016, which· was, in time, the request made by appellant, to condone the delay in filing of e-appeal, consequent to circular dt.26-05-2tl16, has been duly considered. As per circular, the appellant was to e-filed the appeal by 15-06-2016. This was the first year of e-filing of appeal. The appellant after filing the paper appeal on 17.03.2016, it seems was under a bona fide belief that no separate appeal is required to be filed again for same assessment year. When appellant became aware of the circular to electronically file the appeal, which was earlier filed in paper mode then appellant made legal compliance of same on 06.10.2016 when e-appeal was filed with same grounds of appeal
, which is having e-filing acknowledgement No. 483947091061016. Ld. AR of.appellant has explained the reasons for late filing of e-appeal, after considering of which, I am of the view that there exist sufficient reason for making compliance bye- filing of appeal on 06-10-2016 after the extended date i.e. 15-06-2016. Therefore keeping in view the principle, of advancing substantial justice as that of prime importance, the delay occurred in making technical compliance of e-filing appeal on 6.10.2016, which was earlier made in paper mode on 17.03.2016, is condoned.”
3. I have heard the rival contentions and perused the facts of the case. I find there is a bona fide believe in filing the return electronically tallied from 15.06.2016 to 1.10.2016 and assessee has explained the reasons for late filing the appeal. I am of the view that there exists the reason for late filing the appeal and condone the said delay in the interest of justice. Accordingly the grounds raised by the assessee are allowed.
In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on this day 28th April, 2017