2018 (7) TMI 831

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....e of all the four impugned orders is 31/10/2017 which has been passed by same appellate authority and the appellate orders are similarly worded. As evident from the impugned order for AY 2002-03, the appeal has been dismissed by first appellate authority by making following observations:- 5. The matter has been considered. The appellants appeal has been filed in the manual form on 22.04.2016 and therefore, the above 'quoted reply' filed by the appellant has no relevance to the instant appeal. 5.1 Moreover, the two facts are not disputed. Firstly, that it has become compulsory for those who are required to furnish their return of income electronically, to also file their appeals electronically before a Commissioner of Incom....

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....fore us. The Ld. Authorized Representative for Assessee [AR], Ms. Shefali Garg, has pleaded for restoration of appeals by placing reliance on the recent decision of this Tribunal rendered in All India Federation of Tax Petitioners Vs. ITO [ITA No. 7134/Mum/2017 dated 04/05/2018]. The Ld. Departmental Representative [DR], Shri Rajesh Kumar Yadav, has controverted the same by placing reliance on the extant rules and the order of first appellate authority. We have heard the same and gone through material available in record including the cited decision of this Tribunal. 3. The details of assessment, which were the subject matter of appeal before Ld. first appellate authority may be tabulated as under:- No. AY Date of Assessment Ord....

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....I.T. Act, 1961. As per the facts of the present case, the assessment in the above case was completed u/s 143(3) of the I.T. Act 1961. However the assessee has filed appeal before Ld. CIT(A) in paper form as prescribed under the provisions of I.T. Act 1961 within the prescribed period of limitation. But the same was dismissed by Ld. CIT(A) by holding that assessee had not filed appeal through electronic form, which is mandatory as per I.T. Rules 1962. After having considered the entire factual position, we find that Hon'ble Supreme Court in the case of 'State of Punjab Vs. Shyamalal Murari and others reported in AIR 1976 (SC) 1177' has categorically held that courts should not go strictly by the rulebook to deny justice to the deser....

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....y such technical considerations. Apart from above we have also noticed that the Coordinate Bench of Hon'ble ITAT Delhi Bench in appeal ITA No. 6595/Del/16 in case titled Gurinder Singh Dhillon Vrs. ITO had restored the matter to the file of Ld. CIT(a) under identical circumstances with a direction do decide appeal afresh on merit, after condoning the delay, if any. Since in the present case, we find that appeal in the paper form was already with Ld. CIT(A), therefore in that eventuality the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner. Keeping in view the facts and circumstances as well as the case laws dis....