Income Tax Appellate Tribunal - Delhi
Ms. Devika Aggarwal, New Delhi vs Ito, New Delhi on 31 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : SMC : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
ITA No.2625/Del/2017
Assessment Year : 2013-14
Devika Aggarwal, Vs. ITO,
27, 2nd Floor, Babar Road, Ward-52(5),
Near Bengal Market, New Delhi.
New Delhi.
PAN: AJNPA2208C
(Appellant) (Respondent)
Assessee By : Shri S.K. Sharma, Advocate
Department By : Shri T. Vasanthan, Sr. DR
Date of Hearing : 31.08.2017
Date of Pronouncement : 31.08.2017
ORDER
This appeal filed by the assessee arises out of the order passed by the CIT(A) on 22.02.2017 in relation to the assessment year 2013-14.
2. Shorn of unnecessary details, it is observed that the ld. CIT(A) dismissed the appeal in limine for the reason that the same was filed ITA No.2625/Del/2017 manually as against the requirement of filing it electronically. In my considered opinion, the ld. CIT(A) was not justified in dismissing the appeal in limine due to such a minor technical default. I, therefore, set aside the impugned order and remit the matter to his file for a fresh disposal of appeal on merits, after allowing a reasonable opportunity of being heard to the assessee.
3. In the result, the appeal filed by the assessee is allowed for statistical purposes.
The decision was pronounced in the open court on 31st August, 2017.
Sd/-
[R.S. SYAL] VICE PRESIDENT Dated, 31st August, 2017.
dk Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.2