VIDHYA PRACHAR MANDAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2 (EXEMPTION), AHMEDABAD

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ITA 447/AHD/2017Status: DisposedITAT Ahmedabad16 October 2017AY 2013-144 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 condoned the technical delay in filing and allowed the assessee to file the appeal electronically. The CIT(A) was directed to admit the appeal for disposal on merits.

What were the facts?

The assessee filed an appeal manually before the CIT(A), which was dismissed as non-maintainable due to the compulsory electronic filing requirement. The assessee claimed lack of guidance and that electronic filing was newly introduced.

What were the issues?

Whether a manually filed appeal is maintainable when electronic filing is mandatory. Whether technical delays and lack of guidance can be condoned for a trust.

Which sections of the Income-tax Act were involved?

Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri Mudit Nagpal, Sr.DR

आदेश / O R D E R

PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the assessee whereby the appellate order of the Commissioner of Income Tax(Appeals)-9, Ahmedabad [CIT(A) in short] dated 06/12/2016 for the Assessment Year (AY) 2013-14 has been challenged.

ITA No.447/Ahd/2017 Vidhya Prachar Mandal vs. ITO Asst.Year – 2013-14 - 2 - 2. The assessee has raised several grounds but essentially challenges the action of the CIT(A) in dismissing the appeal of the assessee as non- maintainable and thus non-est.

3.

With the assistance of the Ld.Representatives of the assessee and revenue and on perusal of the order of the CIT(A), we note that the appeal before the CIT(A) was filed manually by the assessee on 29/03/2016. The CIT(A) observed that Rule 45 of the Income Tax Rules, 1962 enjoins compulsory filing of the appeal electronically w.e.f. 01/05/2016 in respect of persons who are required to furnish return of income. The CIT(A) accordingly invoked the provisions of section 249 r.w.Rule 45 of the IT Rules, 1962 and held that appeal filed manually is non-maintainable for adjudication purposes. He accordingly declined to decide the issues involved on merits.

4.

We note that the assessee has duly filed the appeal manually which was also receipted by the office of the CIT(A). It is not mentioned as to whether any opportunity was granted to the assessee to replace the aforesaid appeal filed physically with e-appeal. We also take note of the fact that the assessee is a trust engaged in educational and cultural work and therefore caters to subserve the larger public interest. It is also claimed that proper guidance was not available to the assessee for upholding appeal electronically being newly introduced. In these

ITA No.447/Ahd/2017 Vidhya Prachar Mandal vs. ITO Asst.Year – 2013-14 - 3 - circumstances and having regard to the fact that assessee being a trust is not conversant with the technical facts coupled with the fact that electronic filing of the appeal before the first appellate authority was introduced about the time when the assessee filed the appeal manually, we are of the considered opinion that a benign view be taken in the circumstances. Therefore, we consider it appropriate to enable the assessee to file appeal electronically before the CIT(A) in accordance with law and direct the CIT(A) to admit the aforesaid appeal for its disposal on merits. The assessee therefore shall be entitled to file the appeal electronically afresh within 30 days of service of this order to her for adjudication on merits. Intervening technical delay in filing the appeal as per the prescribed method stands condoned.

5.

In the result, appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 16/ 10 /2017

Sd/- Sd/- (महावीर �साद) (�द�प कुमार के�डया) �या�यक सद�य लेखा सद�य ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRASAD ) JUDICIAL MEMBER ACCOUNTANT MEMBER

Ahmedabad; Dated 16/ 10 /2017

ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS

ITA No.447/Ahd/2017 Vidhya Prachar Mandal vs. ITO Asst.Year – 2013-14 - 4 -

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-9, Ahmedabad �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation .. 10.10.17(dictation-pad 5- pages attached at the end of this appeal-file) 2. Date on which the typed draft is placed before the Dictating Member …12.10.17 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 16.10.17 7. Date on which the file goes to the Bench Clerk………………… 16.10.17 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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