INCOME TAX ACT, 1961

Section 250(6)

Appeal [CIT(A)] - Ex-parte order passed by CIT(A) on the ground that assessee could not e-file the appeal - Delay in e-filing of appeal -

Return filed by assessee was processed under section 143(1) and thereafter, case of assessee was taken up for scrutiny. After considering the details filed against statutory notices, assessment under section 143(3) was completed by assessing total income of assessee. Since assessee could not e-file the appeal, CIT(A) dismissed appeal filed by assessee without adjudicating the issue on merits. Assessee had submitted that CIT(A) had erroneously dismissed the appeal summarily without going into the merits of case and without appreciating the fact that assessee had filed manual appeal within the time stipulated under the Act. No notice under section 250(1) was served on assessee and CIT(A) suo moto passed the appellate order. Therefore, the same was illegal. Held: Delay was on account of the venial breach and as the assessee had filed the manual appeal within the time and no show-cause notice to rectify the defect in filing the appeal was served on the assessee. Moreover, no notice under section 250(1) was issued to the assessee before concluding the appeal filed by assessee. Supreme Court in the case of State of Punjab v. Shyamalal Murari & Others reported in AIR 1976 (SC) 1177, wherein, it was categorically purported that when technicalities and substantial justice were pitted against each other, the substantial justice deserves to be prevailed over technicalities, the delay in e-filing of the appeal before CIT(A) stood condoned and matter was remanded back to CIT(A) for adjudication on merits in accordance with law.

Relied:All India Federation of Tax Practitioners v. ITO [2018] 166 DTR 276 (Mum-Trib)Gurinder Singh Dhillon v. ITO ITA No. 6595/Del/2016 dated 19-4-2017 : 2018 TaxPub(DT) 3801 (Del-Trib).

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2013-14

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