Appeal filed Electronically with in Stipulated Time, CIT(A) can’t reject the same: ITAT [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an appeal filed electronically within the stipulated time can’t be rejected by the Commissioner of Income Tax  (CIT(A)).

Sh. Aditya Maheswari appeared for the appellant and Sh.Tejinder Pal Singh appeared for the respondent.

Saharsh Laxmiratan Daga, the assessee challenged the order of the Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC),Delhi hasrejected the appellant’s application for condonation of delay in filing of appeal as the appellant was not aware that appeal was to be filed compulsory through electronic filing throughthe manual appeal was filed and later on electronic filing was done.   

After receiving the order U/s 143(3) of the Act on dated 19/02/2016 from the assessing authority, the assessee filed an appeal in physical mode, dated 16.05.2016. After getting information from the authority the assessee filed the same appeal in electronic mod dated 16.01.2019. The CIT(A) had considered only the submission of the appeal in electronic mode filed on dated 16.01.2019 and rejected the appeal the reason that the filing of the appeal is delayed withoutconsidering the petition of the assesseefor condonation of delay.

 The assessee had explained the reason for the delay during the appeal proceeding which was rejected by the CIT(A) and treated the prayer as not a “Sufficient Cause” for condoning the delay. During the assessment proceeding the addition was made on account of the difference in rental income amount to Rs.90,000/- and disallowance of deduction claimed by the assessee u/s 57of the Act on interest amount of Rs.8,29,760/- which is worked out total amount to Rs.9,19,760/-.

A Coram of ITAT bench comprising of Shri Pramod Kumar, vice president and Sh. Anikesh Banerjee, a judicial member observed that the assessee was not negligent in filing the appeal against the order of the AO as the mode of filing was manual, and the department has accepted the said appeal. After that, the assessee filed this appeal electronically without losing any time.

The Tribunal held that there is sufficient reason with the appellate authority to condone the delay.  While allowing the appeal for statistical purposes, the ITAT set aside the order of the CIT(A) and remand back the case before the CIT(A) for further adjudication considering the facts.

To Read the full text of the Order CLICK HERE

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