What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal solely on procedural grounds of manual filing. Since an electronic appeal was also filed, the matter was restored to the CIT(A) for a decision on merits.

The assessee's appeal before the CIT(A) was dismissed because it was filed manually, despite the assessee claiming to have also filed it electronically. The assessee argued that the dismissal was erroneous as an electronic filing was made.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for manual filing when an electronic appeal was also on record, thereby denying an opportunity to decide on merits.

Gurbux Gobindram Mansharamani… vs ITO | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri S. Krishnan, Adv. & Shri V. Raja

For Respondent: Shri Gaurav Dudeja, Sr.D.R

O R D E R PER AMIT SHUKLA, JM

The aforesaid appeal has been filed by the assessee against the impugned order dated 16.06.2017, passed by Ld. Commissioner of Income Tax (Appeals)-XVII, New Delhi for the quantum of assessment passed u/s.143(3) for the Assessment Year 2013-14. In the grounds of appeal

, the assessee has raised following grounds:-

1. On the facts and in the circumstances of the case and in law the ld. CIT(A) erred in dismissing the appeal filed electronically by erroneously treating the same as having been filed manually without providing due and adequate opportunity of hearing.”

2. Ld. Counsel informed that the ld. CIT (A) has dismissed the appeal on the ground that assessee has not followed the procedure of e-filing of the appeal and instead has filed manually which is not valid. He informed that assessee had already filed appeal before CIT (A) electronically also, and therefore, requested that the matter should be restored back to the file of the ld. CIT(A) to decide the appeal on merits as the appeal has already filed electronically.

3. Ld. DR does not have any objection if the matter is restored back to the file of ld. CIT (A). 4. On perusal of the impugned order, it is seen that the ld. CIT(A) has dismissed the appeal on the ground that the assessee has not followed the procedure of e-filing the appeal as same has been filed manually which has been held to be invalid. Since, the assessee has already filed the appeal electronically, therefore, the matter is remanded back to the file of the ld. CIT (A) to decide the issue and the grounds raised

on merits in the appeal filed electronically, after giving due and effective opportunity of hearing to the assessee and in accordance with law.

5. In result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 7th December, 2020

GURBUX GOBINDRAM MANSHARAMANI,NEW DELHI vs. ITO, WARD- 50(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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