GRAEME JONATHAN HARMS,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEHRADUN

ITA 5670/DEL/2018Status: DisposedITAT Dehradun21 February 2022AY 2015-164 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, following a coordinate bench's precedent, held that the assessee should not be put at a disadvantage due to technical glitches. It directed the CIT(A) to admit the physically filed appeal and decide it on merits after affording an opportunity to the assessee.

What were the facts?

The assessee filed an appeal in physical form instead of electronically due to alleged technical glitches in the Income Tax Department's portal. The CIT(A) dismissed the appeal in limine as invalid. The assessee contended that the non-electronic filing was unintentional.

What were the issues?

Whether an appeal filed in physical form due to technical glitches in the e-filing portal can be admitted for regular hearing and decided on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “DB”: NEW DELHI

Before: SHRI R. K. PANDA & SHRI N. K. CHOUDHRY

For Appellant: Shri Amit Arora, Ld. Adv

Hearing: 21/02/2022Pronounced: 21/02/2022

O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Assessee against the Order dated 22-06-2018, impugned herein by the Ld. Commissioner of Income Tax- -2 Noida(in short „Ld. Commissioner‟) u/s 250 of the Income Tax Act-1961 (in short „the Act), whereby the Ld. Commissioner dismissed the appeal in limine.

In this case, the assessment order dated 26.12.2017 was passed by the AO u/s 143(3) of the Act, against which the Assessee instead of filing the appeal electronically, filed the same in physical form on dated 30.01.2018 and therefore, vide impugned order the same was dismissed by the ld. Commissioner in limineby treating as invalid and non-est. Against the dismissal of appeal in limine, the Assessee has preferred the instant appeal.

The Assessee has submitted that because of the technical glitches in the online portal of the Income Tax Department, the Assessee could not file the appeal in electronic form and was constrained to file in physical form. Infact not filing the appeal electronically was neither intentional nor malafide.

On the contrary the ld. DR refuted the claim of the assessee.

Heard the parties and perused the material available on record. We observe that the identical issue came up before the Hon‟ble Co- ordinate Bench of this Tribunal, in the case of M/s. SL Laboratories Pvt. Ltd Vs. Dy. CIT {ITA No. 5805/Del/2016 for the Assessment Year 2012-13 decided on 24.03.2021} wherein, the Hon‟ble Bench taken the lenient view by considering the peculiar facts and circumstances qua technical glitches in the e-filing websites of the Income Tax department and allowed the appeal of the Assessee and consequently directed the Ld. Commissioner to admit the Assessee‟s appeal filed in the manual form for regular hearing and thereafter to pass the order on merit, in accordance with law after giving due opportunity to the assessee to present its case. For ready reference the concluding part of order passed by the Hon‟ble Bench is reproduced herein below for brevity and ready reference:-

3.0 Having heard both the parties, it is our consideredopinion that, although, the assessee was required to file the appealin electronic form w.e.f., 01.03.2016, it is undisputed that at Page | 2 thatparticular time there were some technical glitches in the e- filingwebsite of the Income Tax Department due to which the CBDTsubsequently extended the time limit for filing of e- appeals to15.06.2016. Thus, although the assessee had tried earlier to file theappeal in electronic form, it could not do so due to the technicalissues involved. In such a situation, the assessee should not be putto a disadvantage and, therefore, for the reason of substantialjustice, we direct the Ld. CIT(A) to admit the assessee’s appeal filedin the manual form for regular hearing and, thereafter, pass anorder in accordance with law after giving due opportunity to theassessee to present its case.

We have given thoughtful consideration to the facts and circumstances of this case and find identical as involved in M/s. SL Laboratories Pvt. Ltd Vs. Dy. CIT. Even otherwise we do not find any material and reason to disbelieve the contention of the Assessee qua technical glitches in web site of the Revenue Department at the time of filling of appeal by the Assessee in physical form. Even Prima facie non- filling of the appeal electronically does not seems to be malafide or intentional and no useful purpose has been served by not filling the appeal electronically. Even no pr-ejudice shall be caused to the Revenue Department if the appeal of the Assessee is allowed to be decided on merit, hence considering the peculiar facts and circumstances mentioned above and in view of the decision of the Hon‟ble Coordinate Bench, we deem it appropriate to direct the Ld. Commissioner to treat the appeal filed by the assessee in physical form as filed electronically and to decide the same on merit, suffice to say while affording proper opportunity of hearing to the Assessee. Hence, ordered accordingly.

In the result the appeal of the Assessee stands allowed for statistical purposes.

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