M/S GREAT LEARNING MANAGEMENT (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 3388/DEL/2017Status: DisposedITAT Delhi31 July 2019AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed the CIT(A) to admit the appeal and pass an order in accordance with law after providing the assessee with a proper opportunity to present its case.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for not being filed in the prescribed electronic mode. The assessee requested the Tribunal to direct the CIT(A) to adjudicate the appeal on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of non-compliance with the electronic filing requirement, without adjudicating on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY ‘C’ NEW DELHI

Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri V.K. Agarwal, CA
For Respondent: Ms Naina Soin Kapil, Sr. DR
Hearing: 02.07.2019Pronounced: 31.07.2019

PER SUDHANSHU SRIVASTAVA, JM : This appeal is preferred by the assessee against the order dated 19.4.2017 passed by the ld. CIT(A)-4, New Delhi for assessment year 2013-14.

1.

2.0 The ld. AR submitted that the ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee had not filed the appeal in electronic mode. The ld. AR referred to para 5 of the order of the ld. CIT(A) and submitted that the appeal has Assessment year 2013-14 been dismissed as not admitted as it had not been filed in the prescribed manner. The ld. AR submitted that suitable direction may be given to the ld. CIT(A) to adjudicate the appeal on merits.

2.1 The ld. Sr. DR had no objection if the appeal was restored to the file of the ld. CIT(A).

2.2 Having heard the parties and after considering the facts of the case, we direct the ld. CIT(A) to admit the appeal and pass an order in accordance with law after giving proper opportunity to the assessee to file its case.

3.

In the result, the appeal of the assessee stands allowed for statistical purposes.

Order pronounced in the open court on 31st JULY, 2019.

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