SANJEEV GARG,BHOPAL vs. ACIT, 3(1), BHOPAL, BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
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.
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Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 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.
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:
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Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 Assessment year 2013-14
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Shri Sanjeev Garg, Bhopal v. ACIT-3(1), Bhopal ITA No.127/Ind/2024 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.
Ld. DR has fairly agreed to the submission and prayer of Ld. AR.
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.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court on 25.06.2024
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 25.06.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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