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Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC”JAIPUR
Before: SH. SANDEP GOSAIN & DR. M. L. MEENA
2019-20 challenging therein the ex-party order dismissing the appeals as 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. 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 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