Income Tax Appellate Tribunal - Mumbai
Saga Chemicals Private Limited (Now ... vs Acit-8(1)(2), Mumbai on 14 February, 2019
ITA No.6543/Mum/2018 Saga Chemicals LLP Assessment Years-
Year 2011-12 आयकर अपीलीय अिधकरण"जी" ायपीठ मुंबई म । IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI माननीय ीपवन िसं ह , ाियक सद एवं माननीय ीमनोज मनोज कुमार अ वाल ,ले खा सद के सम ।
BEFORE HON'BLE SHRI PAWAN SINGH, JMAND JM HON'BLE SHRIMANOJ KUMAR AGGARWAL, AMA आयकरअपीलसं/. I.T.A. No.6543/Mum/2018 ( िनधा रणवष / Assessment Year: 2011-12) M /s. S ag a C h e mi c al s L L P Assistant Commissioner of [e ar l ier k no wn as S ag a Ch em ic a ls Income Tax-8(11)(2) P vt . L td .] बनाम / R. No. 651, Aaykar Bhawan 107/108, Anand Estate Vs. M.K.Road N.M.Joshi Marg Mumbai - 400 020 Chinchpokli (W ), Mumbai - 11 ःथायीले खासं / .जीआइआरसं /.PAN/GIR /. No. AAACS-6839-C (अपीलाथ /Appellant Appellant) : (ू$यथ / Respondent) Respondent Assessee by : Dhaval Shah, Ld. AR Revenue by : Ch. Arun Kumar Singh-
Singh Ld.DR
सुनवाईक तार ख/
वाईक तार ख
: 05/02/2019
Date of Hearing
घोषणाक तार ख /
: 14/02/2019
Date of Pronouncement
आदे श / O R D E R
Per Manoj Kumar Aggarwal (Accountant Member)
1. The grievance of the assessee in this appeal stem from the fact that Ld. first appellate authority has dismissed the assessee's appeal on technical ground since the appeal was filed manually, which as per the extant Rules 45 & 46 of Income Tax Rules, Rules was ITA No.6543/Mum/2018 Saga Chemicals LLP Assessment Years-
Year 2011-12 required to be e-filed filed in the prescribed manner. The date of the impugned order is 19/07/2018.
2. The constitution of the erstwhile assessee namely Saga Chemicals Pvt. Ltd. has undergone change and now the assessee is converted into Saga Chemicals LLP. Accordingly, the assessee has revised Form-36 36 reflecting the aforesaid id change, which is in order.
3. Facts on record reveal that the assessee has been saddled with penalty u/s 271(1)(c) for Rs.11.75 Lacs vide penalty order dated 31/03/2016. The assessee preferred appeal against the same before first appellate authority on 18/04/2016. However, since the appeal was filed in paper form, which under the Rules was required to be filed electronically, electronically, Ld. first appellate authority treated the same as non-est with an observation that the assessee was free to e-file the appeal again with a request for condonation of delay. Aggrieved, the assessee is in further appeal before us.
4. The Ld. Authorized Representative for assessee [AR] submitted that the appeal has subsequently been e-filed e on 27/10/2018 with a delay of 907 days and therefore, the assessee seeks condonation of the same before the Tribunal in terms of judgment of this Tribunal rendered in All India Federation of Tax Petitioners Vs. ITO [ITA No. 7134/Mum/2017 dated 04/05/2018] &Blossom Blossom Developers Vs ACIT [ITA [ITA No. 2998/Mum/2018 dated 10/09/2018].
5. Upon careful consideration of the same, we find that the appeal has already been e-filed before first appellate authority ITA No.6543/Mum/2018 Saga Chemicals LLP Assessment Years-
Year 2011-12 which is pending for adjudication and the same has yet not been dismissed either for want of condonation of delay or on merits. Therefore, there could be no grievance at this stage and hence, our interference, in the matter, is not required. At this stage, we can only direct the Ld. first appellate authority to adjudicate the matter of condonation ion of delay keeping in view the ratio of aforesaid decisions of the Tribunal.
6. The appeal stands dismissed in terms of our above order.
onounced in the open court on 14th February, 2019.
Order pronounced
Sd/- Sd/-
(Pawan
Pawan Singh)
Singh (Manoj Kumar Aggarwal)
ाियकसद / Judicial Member लेखासद / Accountant Member
मुंबई Mumbai; िदनां कDated :14.02.2019 :
Sr.PS:-Thirumalesh आदे शकी ितिलिपअ ेिषत/Copy Copy of the Order forwarded to :
1. अपीलाथ!// The Appellant
2. "#थ!// The Respondent
3. आयकरआयु%)अपील (// The CIT(A)
4. आयकरआयु%/ CIT- concerned
5. िवभागीय"ितिनिध ,आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण ,मुंबई// DR, ITAT, Mumbai
6. गाड, फाईल / Guard File आदे शानुसार/ ार BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण ,मुंबई / ITAT, Mumbai.