SANJEEV GARG,BHOPAL vs. ACIT, 3(1), BHOPAL, BHOPAL

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ITA 127/IND/2024Status: DisposedITAT Indore25 June 2024AY 2013-14Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the appeal was physically filed within the time limit. Therefore, the appeal was treated as filed in time and restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed as time-barred. The assessee contended that the appeal was physically filed within the prescribed time limit, although it was later refiled electronically after the due date.

What were the issues?

Whether the first appeal filed before the CIT(A) was within the prescribed time limit, considering both physical and electronic filing.

Which sections of the Income-tax Act were involved?

Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Appellant: Shri A.K. Rinwa
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 24.06.2024Pronounced: 25.06.2024

आदेश / O R D E R

Per B.M. Biyani, A.M.:

1.

Feeling aggrieved by appeal-order dated 01.02.2024 passed by learned Addl./JCIT(Appeal)-2, Jaipur [“First appellate authority/FAA”], which in turn arises out of assessment-order dated 18.02.2016 passed by learned ACIT-3(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal.

Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal Assessment year 2013-14 2. Ld. AR for assessee drew our attention to the impugned order passed by FAA to show that the FAA has dismissed assessee’s first-appeal on the footing that the same was filed on 13.06.2016 whereas the assessment- order was passed by AO u/s 143(3) on 18.02.2016 and therefore the first- appeal was not filed within the time prescribed in section 249 of the Act which requires filing of appeal within 60 days.

3.

Then, the Ld. AR filed a copy of Form No. 35 physically filed to the office of CIT(A), Bhopal by assessee on 28.03.2016, the same is scanned and re-produced here for an immediate reference:

Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal Assessment year 2013-14

Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal Assessment year 2013-14 Referring to same, Ld. AR submitted that the first appeal was filed physically on 28.03.2016 which was within the time limit of 60 days prescribed in section 249. However, the assessee refiled same appeal electronically after 60 days. Therefore, the present appeal was physically filed in time on 28.03.2016 without any delay. In the circumstance, Ld. AR prays to restore the first-appeal to CIT(A) for adjudication on merits.

4.

Ld. DR has fairly agreed to the submission and prayer of Ld. AR.

5.

In view of above submissions of parties, the first-appeal is treated as filed in time and restored to the file of CIT(A) for a fresh adjudication on merit after hearing assessee.

6.

Resultantly, this appeal is allowed for statistical purpose.

Order pronounced in the open court on 25.06.2024

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