ZILA PARISAD ,CHURU vs. ADDITIONAL CIT, TDS, JAIPUR, ADDITIONAL CIT, TDS, JAIPUR
Facts
The assessee filed appeals for Assessment Years 2018-19 & 2019-20 against ex-parte orders of CIT(A) NFAC. The assessee had inadvertently mentioned the wrong assessment year (2017-18 instead of 2018-19) in Form 35 while filing the appeal.
Held
The Tribunal noted that a mistake in the assessment year was made by the assessee in Form 35. The CIT(A) had rejected the appeal as erroneous and not maintainable due to this deficiency. The Tribunal restored the matter to the CIT(A) with a direction to allow the assessee to file a revised appeal memo.
Key Issues
Whether the CIT(A) was justified in rejecting the appeal as erroneous and not maintainable due to a mistake in mentioning the assessment year in Form 35, and if the matter should be restored to allow for correction.
Sections Cited
Rule 45 of Income Tax Rules, 1962
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC”JAIPUR
Before: SH. SANDEP GOSAIN & DR. M. L. MEENA
Per Dr. M. L. Meena, AM:
Both the appeals have been filed by the assessee against the separate orders of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated 10.11.2023 in respect of Assessment Years: 2018-19 &
2019-20 challenging therein the ex-party order dismissing the appeals as
2 I.T.A. Nos. 8 & 9/JPR/2024 Zila Parishad v. Addl. CIT erroneous and not maintainable. There are common issues raised, on
identical facts, in both the appeals and therefore, these appeals are
adjudicated simultaneously.
At the outset, the ld. Counsel for the assessee has submitted that the
assessee has filed appeal before the ld. CIT(A) on the e-filing portal of the
department in respect of Assessment Year: 2018-19. Inadvertently, the
assessment year has wrongly been mentioned as 2017-18 and therefore,
he has filed a rectification application for removal of deficiency in the
appeal memo. However, the ld. CIT(A) has observed that the information of
the e-filing portal is based on the details furnished in the appeal memo in
Form 35 by the appellant only. Any correction in the appeal memo in Form
35 and verification thereof ought to be made only by the appellant by filing
a revised appeal memo on the e-filing portal in the prescribed manner as
per Rule 45 of Income Tax Rules, 1962. Thus, the ld. CIT(A) has rejection
appeal of the assessee by holding it as erroneous as such and not
maintainable.
The ld. Counsel pleaded that the matter may be restored back to the
ld. CIT(A) with the direction to permit removal of the deficiency in the
appeal memo and adjudicate appeal on merits of the case.
3 I.T.A. Nos. 8 & 9/JPR/2024 Zila Parishad v. Addl. CIT 4. Per contra, the ld. DR stands by the impugned order, however, he
has no objection to the request of the assessee.
Heard the rival contention and perused the material on record, and
the impugned order. Admittedly, the assessee has committed a mistake
while filling the form No. 35 wherein it has mentioned a wrong assessment
year as 2017-18 in place of correct assessment year 2018-19 on e-filing
appeal portal of the department before the ld. CIT(A). Thus, the ld. CIT(A)
has rightly observed that the information in the e-filing portal is based on
the details furnished in the appeal memo in Form 35 by the appellant only,
and therefore, if any correction is to be required in the appeal memo in
Form 35 and verification thereof or to be made only by the appellant by
filing a revised appeal memo on e-filing portal in the prescribed manner as
per Rule 45 of Income Tax Rules, 1962. Under the circumstances, we are
of the considered view, that either the ld. CIT(A) would have issued a
deficiency letter to the appellant assessee for removal of such deficiency
regarding correction of the assessment year on the e-filing portal of the
department or permitting filing a revised appeal memo in Form 35 with due
verification of the appellant in the manner prescribed under Rules 45 of
Income Tax Rules, 1962. Accordingly, the matter is restored to the file of
the ld. CIT(A) with the direction to allow the appellant assessee to file a
4 I.T.A. Nos. 8 & 9/JPR/2024 Zila Parishad v. Addl. CIT revised appeal memo in Form 35 either on the e-filing portal of the
Department or physical form, in the prescribed manner as per Rules 45 of
Income Tax Rules, 1962 and on filing of appeal in revised appeal memo,
the CIT(A) shall adjudicate the appeal on merits of the case after granting
adequate opportunity of being heard to the appellant. Thus, the matter is
restored back to the file of the ld. CIT(A) to adjudicate the matter afresh as
per law.
In the result, both the appeals filed by the assessee are allowed for
statistical purposes.
Order pronounced in the open court on 15.02.2024
Sd/- Sd/- (Sandeep Gosain) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The ld. CIT (4) The ld. CIT(A) (5) The DR, I.T.A.T., Jaipur (6) Guard File By Order,
Asstt. Registrar
