Income Tax Appellate Tribunal - Delhi
Ardent Infosystems P.Ltd, New Delhi vs Ito, Ward-3(2), New Delhi on 1 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'SMC' NEW DELHI
BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER
ITA No.-5864/Del/2018
(Assessment Year: 2008-09)
Ardent Infosystems P. vs ITO,
Ltd. Ward-3(2)
R-868, New Rajinder New Delhi
Nagar, New Delhi
PAN : AAECA9840M
Assessee by None
Revenue by Shri S.L.Anuragi, Sr. DR
Date of Hearing 01.04.2019
Date of Pronouncement 01.04.2019
ORDER
PER N.S.SAINI, ACCOUNTANT MEMBER :
This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, New Delhi dated 06.07.2018 for assessment year 2008-09.
2. On perusal of the order of CIT(A), it is observed that CIT(A) dismiss the appeal of the assessee on the ground that as per notification no. 11/2016 (F No. 149/150/2015- TPL) dt. 01.03.2016, Rule 45 was amended whereby new procedure of e-filing of appeal was prescribed. As per rule 45(2)(a), a person who is required to file the return of 2 ITA NO. 5864/Del/2018 income electronically, was to furnish appeal in Form No. 35 in electronic mode only.
3. On a query of the bench that how the appeal of the assessee could be dismissed without allowing the assessee an opportunity to rectify the defect in the appeal.
4. Ld. DR agreed that no opportunity was allowed to the assessee to rectify the defect of filing the appeal manually instead of electronically.
5. In the above facts and circumstances, I set aside the order of the CIT(A) and remand the matter back to his file to dispose of appeal of the assessee afresh after allowing opportunity to the assessee to rectify the defect in the appeal if any. Thus, the appeal of the assesse is allowed for statistical purposes.
6. In the result the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the court at the close of hearing in the presence of the parties on 1st April, 2019.
Sd/-
(N.S.SAINI) ACCOUNTANT MEMBER Dated: 01.04.2019 *BR* 3 ITA NO. 5864/Del/2018 Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI Date of dictation 01.04.2019 Date on which the typed draft is placed 01.04.2019 before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order