Shri Rajiv Kantilal Patel Ahmedabad v. The Dy Cit Int Taxn 1 Ahmedabad

Ita No 2111 Ahd 2017 Rajiv Kantilal Patel Vs Dcit Assessment Year 2012 13 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 2111 Ahd 2017 Assessment Year 2012 13 Rajiv Kantilal Patel Appellan T 12 Snehkunj Society Ambawadi Ahmedabad Pan Btjpp 9646 J Vs Dy Commissioner Of Income Tax Respondent Intl Txn 1 Ahmedabad Appearances By Sn Divetia For The Appellant Vk Singh For The Respondent Date Of Concluding The Hearing 20 12 2017 Date Of Pronouncing The Order 22 12 2017 O R D E R Per Pramod Kumar Am 1 This Appeal Challenges Learned Cit A S Order Da Ted 27 06 2017 Summarily Dismissing The Appeal On The Ground That It Was Not E Filed In Time 2 There Is No Dispute That The Appeal Was Filed Be Fore The Cit A On 11 04 2016 In Paper Form The Assessee Did Not However E Fi Le The Appeal Electronically Until 20 08 2016 When The Permissible Time Limit Had Alre Ady Expired Learned Cit A Declined To Condone The Delay And Dismissed The App Eal Summarily Aggrieved Assessee Is In Appeal Before Us 3 We Have Heard The Rival Contentions Perused The Material On Record And Duly Considered Facts Of The Case In The Light Of The Ap Plicable Legal Position 4 Learned Representatives Fairly Agree That The Ma Tter 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 I N This View Of The Matter Learned Counsels Arguments Pointing Out That The Mechanism Of E Filing Does Not Have The Sanction Of The Statute And That In Any Event Pr Escription Of Income Tax Rules Cannot Exceed The Framework Of The Income Tax Act Need Not Be Adjudicated Upon The Matter Stands Restored To The File Of The Cit A With Our Direction To Dispose Of Ita No 2111 Ahd 2017 Rajiv Kantilal Patel Vs Dcit Assessment Year 2012 13 Page 2 Of 2 The Matter On Merits After Giving A Reasonable Opp Ortunity Of Hearing To The Assessee By Way Of A Speaking Order And In Accorda Nce With The Law We Order So 5 In The Result Appeal Is Allowed For Statistical Purposes Pronounced In The Open Court Today On The 22 Nd December 2017 Sd Sd S S Godara Pramod Kumar Judicial Member Accountant Member Ahmedabad The 22 Nd Day Of December 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 1 Date Of Dictation Covered By Ita No 272 0 Ahd 201621 12 2017 2 Date On Which The Typed Draft Is Placed Before T He Dictating Member 21 12 2017 3 Date On Which The Approved Draft Comes To The Sr P S P S 22 12 2017 4 Date On Which The Fair Order Is Placed Before Th E Dictating Member For Pronouncement 22 12 2017 5 Date On Which The File Goes To The Bench Clerk 22 12 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