Income Tax Appellate Tribunal - Ahmedabad
Vyakti Vikas Kendra India,, Ahmedabad vs Dcit (Exemption), Circle-1, Banglore on 11 May, 2018
ITA No.243/Ahd/2018
Assessment Year: 2008-09
Page 1 of 2
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD 'B' BENCH, AHMEDABAD
[Coram: Pramod Kumar AM and Mahavir Prasad JM]
ITA No.243/Ahd/2018
Assessment Year: 2008-09
Vyakti Vikas Kendra India, ....................Appellant
Plot No.272, Sri Sri Gyan Mandir,
Behind Shaligram Flat,
Opp. Mayur Pankh Society,
Satellite,
Ahmedabad.
[PAN : AAATV 1617 L]
Vs.
Dy. Commissioner of Income Tax (Exemption),
Circle - 1, Bangalore. ...................Respondent
Appearances by
Mehul Parikh, for the appellant
Mudit Nagpal for the respondent
Hearing concluded on: 21.03.2018
Order pronounced on : 11.05.2018
O R D E R
Per Pramod Kumar, AM:
1. This appeal by the assessee-appellant challenges learned CIT(A)'s order dated 14.11.2017 summarily dismissing the appeal of the assessee on the ground that it was not e-filed in time.
2. There is no dispute that the appeal was filed before the learned CIT(A) on 27.04.2016 in paper form. The assessee did not, however, e-file the appeal electronically until 15.06.2016 when the permissible time limit had already expired. Learned CIT(A) dismissed the appeal summarily. Aggrieved, assessee is in appeal before us.
3. We have heard the learned Representatives and perused the material available on record. We deem it fit and proper that the matter should be remitted to the file of the CIT(A) for fresh adjudication on merits, as, in any event, we are satisfied about the ITA No.243/Ahd/2018 Assessment Year: 2008-09 Page 2 of 2 bonafides of delay in filing e-appeal. It is pertinent to observe that the mechanism of e- filing does not have the specific sanction of the statute, and that, in any event, prescription of Income-tax Rules cannot exceed the framework of the Income-tax Act. Be that as it may, it is not really necessary to adjudicate on these aspects as the matter stands restored to the file of the learned CIT(A). The matter stands restored to the file of the learned CIT(A) with our direction to dispose of the matter on merits, after giving a reasonable opportunity of hearing to the assessee, by way of a speaking order and in accordance with the law. We order so.
4. In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 11th May, 2018.
Sd/- Sd/-
Mahavir Prasad Pramod Kumar
(Judicial Member) (Accountant Member)
Dated: 11 th May, 2018
PBN/*
Copies to: (1) The appellant (2) The respondent
(3) CIT (4) CIT(A)
(5) DR (6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad