MS UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP),JAIPUR vs. ITO, WARD-1(1), JAIPUR, JAIPUR

Thereafter an online appeal was filed on 03.06.2016 in the PAN no of Upasana buildestate Pvt Ltd. (AABCU02774E) since the changed name of this company was not reflected on the E portal.

3 M/S. UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP) VS ITO WARD 1(1), JAIPUR 6.3 As per assessee both the appeals are pending disposal and he has requested to club both the appeals together for their disposal. 6.4 The matter has been considered. Two facts are not disputed. Firstly, that it has became compulsory for those who are required to furnish their return of income electronically, to also file their appeals electronically before al Commissioner of Income Tax (Appeals) on or after March 01, 2016. This is demonstrated by the explicit language of the governing Notification dated March 01, 2016, to the effect that an appeal to the Commissioner (Appeals) shall be made electronically in Form No. 35 under a digital signature/electronic verification code. Secondly, the appeal under consideration has been filed manually after the aforementioned cut-off date and that it does not fall in the excluded category. Thus, the present appeal fails at the very threshold itself. 6.5 The appellant has claimed that, subsequently, separate appeal has been electronically filed on 03.06.2016. For this, it has to be stated that the said e-filed appeal will be taken up for consideration at an appropriate time. The subsequent electronic filing does not impinge on the maintainability of the instant manual appeal or rescue it from the vice of being invalid ab initio 7. In the result, the appeal under consideration is not admitted, being invalid. For statistical purposes, it is treated as dismissed.’’ 2.2 The Bench has heard both the parties and perused the material available on record. At the very outset, the Bench noticed from the records that the ld. CIT(A) has dismissed this appeal as it was manually filed. However, in this regard, the ld. AR of the assessee submitted that online appeal was filed on 03-06-2016 by mentioning PAN of Upasana Buildestate Pvt. Ltd. whose name was later on 4 M/S. UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP) VS ITO WARD 1(1), JAIPUR changed to M/s. Upasana Projects Pvt. Ltd. Thereafter, it was changed to M/s. Unique Living Homes Pvt. Ltd. It was also submitted by the ld.AR of the assessee that since the change name of this was company was not reflected on the e-portal, therefore, online appeal filed in the name of M/s. Upasana Projects Pvt. Ltd on 03-06-2016 was dismissed by the ld. CIT(A) against which the appeal is pending before ITAT. The ld.AR further submitted that the order passed in the name of M/s.Unique Living Homes Pvt. Ltd. be set aside to the AO to decide it afresh considering the findings given in ITA No.640/JP/2023 in the case of Upasana Projects Pvt. Ltd. The Bench noticed that on the contrary the ld. DR had not controverted the factual position which is emanating from the records. Therefore, keeping in view the facts, the present appeal filed against the order of the ld. CIT(A) on the ground that it was manually filed whereas online appeal was also filed by the assessee on 03-06-2016 in the PAN of M/s. Upasana Buildtech Pvt. Ltd. which was later on chanted to Upasna Projects Pvt. Ltd. and said online appeal filed in the name of M/s. Upasana Projects Pvt. Ltd. is pending before ITAT in ITA No. 640/JP/2023. Therefore, considering this fact, the present appeal is set aside back to the file of the AO with the direction to decide the same afresh after considering the findings of the Tribunal in ITA No. 640?JP/2023 in the case of M/s. Upasana Projects Pvt. Ltd. Thus, the Bench order accordingly.