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

1 ITA NO. 438/JP/2023 M/S. UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP) VS ITO WARD 1(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 438/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2010-11 M/s.Unique Living Homes Pvt. Ltd cuke The ITO Vs. (Now known as Unique Living Homes Ward- 1(1) LLP Jaipur C-98, 5th Floor, Sanghi Upasana Tower Subhash Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPA 4563 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 27/05/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18/06/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 17-05-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2010-11 raising therein following solitary ground. ‘’The ld.CIT(A) has erred o facts and in law in dismissing the appeal on the ground that appeal is filed manually by not accepting the contention of assessee that subsequently the

2 ITA NO. 438/JP/2023 M/S. UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP) VS ITO WARD 1(1), JAIPUR appeal was also filed online but in the earlier name M/s Upasana Projects Pvt. Ltd. since the PAN of name of assessee was not reflected in the e-porotal and therefore both the appeals should be clubbed and decided together. He has further erred in not considering the fact that assessment is framed in the name of M/s. Unique Living Homes Pvt. Ltd. whereas the online appeal is filed in the earlier name of M/s. Upasana Projects Pvt. Ltd and therefore by dismissing the manual appeal the assessee would be left remediless.’’

2.1 Apropos solitary ground of the assessee, the facts as emerges from the order of the ld.CIT(A) who has dismissed the appeal of the assessee by observing as under:- ‘’6. Decision: 6.1 It was noted that the instant appeal was manually filed in this office on 08/04/2016, i.e., in the paper form. Accordingly, vide letter dated 25.04.2023 the appellant was given an opportunity to explain as to why the said manually filed appeal should not be treated as invalid. The attention of the appellant was drawn to Notification No. S.O. 637(E) dated March 01, 2016, of the CBDT, New Delhi issued in exercise of the powers conferred by section 249(1), read with section 295 of the Act. The Income-tax (3rd Amendment) Rules, 2016, amended rule 45 of the Income-tax Rules, 1962, mandating compulsory electronic filing of appeals before an Appellate Commissioner with effect from March, 01, 2016, for those required to furnish their return of income electronically. 6.2 Vide letter received on 08.05.2023, the appellant admitted that the appeal was manually filed on 8th April, 2016. 3. 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 ITA NO. 438/JP/2023 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 ITA NO. 438/JP/2023 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.

5 ITA NO. 438/JP/2023 M/S. UNIQUE LIVING HOMES PVT LTD (NOW KNOWN AS UNIQUE LIVING HOMES LLP) VS ITO WARD 1(1), JAIPUR 3.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18/06/2024. Sd/- ¼lanhi xkslkbZ½ (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18/06/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- M/s. Unique Living Homes (P) Ltd (now known as Unique Living Homes LLP, Jaipur) 2. izR;FkhZ@ The Respondent- The ITO, Ward -1(1) Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 438/JP/2023) vkns'kkuqlkj@ By order,

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