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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH, AHMEDABAD
ITA No. 2720/Ahd/2016 Laxmanbhai Jivrajbhai Patel Vs. DCIT Assessment year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM]
ITA No. 2720/Ahd/2016 Assessment Year : 2013-14
Laxmanbhai Jivrajbhai Patel .......…………......Appellant M/s. Shree Krishna Vijay Saw Mills, Lati Bazar Zone-3, Geeta Mandir, Ahmedabad [PAN : ABHPP 3999 H] Vs.
Dy. Commissioner of Income-tax .......................Respondent Circle 5(3) Ahmedabad
Appearances by: JP Shah for the appellant VK Singh for the respondent
Date of concluding the hearing : 12.10.2017 Date of pronouncing the order : 27.10.2017
O R D E R Per Pramod Kumar, AM: 1. This appeal challenges learned CIT(A)’s order dated 15.09.2016 summarily dismissing the appeal on the ground that it was not e-filed in time.
There is no dispute that the appeal was filed before the CIT(A) on 17.03.2016 in paper form. The assessee did not, however, e-file the appeal electronically until 05.09.2016 when the permissible time limit had already expired. Learned CIT(A) declined to condone the delay and dismissed the appeal summarily. Aggrieved, assessee is in appeal before us.
We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position.
Learned representatives fairly agree that the matter should be remitted to the file of the CIT(A) for fresh adjudication on merits, as, in any event, we are satisfied about the bonafides of delay in filing e-appeal. In this view of the matter, learned counsel’s arguments pointing out that the mechanism of e-filing does not have the sanction of the statute, and that, in any event, prescription of Income-tax Rules cannot exceed the framework of the Income-tax Act, need not be adjudicated upon.
ITA No. 2720/Ahd/2016 Laxmanbhai Jivrajbhai Patel Vs. DCIT Assessment year: 2013-14 Page 2 of 2 The matter stands restored to the file of the CIT(A) with our direction to dispose of the matter on merits, after giving a reasonable opportunity of hearing to the assessee, by way of a speaking order and in accordance with the law. We order so.
In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 27th October, 2017.
Sd/- Sd/-
S S Godara Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 27th day of October, 2017 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad
Date of dictation: ......two pages manuscripts of Hon’ble AM attached....typed on 27.10.2017 2. Date on which the typed draft is placed before the Dictating Member: ... 27.10.2017........ 3. Date on which the approved draft comes to the Sr. P.S./P.S.: .. 27.10.2017..... . 4. Date on which the fair order is placed before the Dictating Member for Pronouncement:… 27.10.2017... 5. Date on which the file goes to the Bench Clerk : ... 30.10.2017... 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: ……