Case Law Details
Saharsh Laxmiratan Daga Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that filing of an appeal against the order of AO was firstly in manual mode, which was duly accepted by the department, and thereafter in electronic mode without losing any time when pointed. The same is sufficient reason to condone the delay.
Facts-
The assessee after receiving the order u/s 143(3) of the Act on dated 19.02.2016 from the assessing authority, filed an appeal in physical mode, on dated 16.05.2016. After getting information from the authority the assessee filed the same appeal in electronic mode on dated 16.01.2019. CIT(A) had considered only the submission of appeal on electronic mode filed on dated 16.01.2019 and rejected the appeal on reason that the filing of appeal is in delay without considering the petition of assessee for condonation of delay. The assessee had explained the reason of delay during the appeal proceeding. The ld. CIT(A) rejected the plea of assessee & treated the prayer as not as “Sufficient Cause” for condoning the delay.
During the assessment proceeding the addition was made on account of difference in rental income amount to Rs.90,000/- and disallowance of deduction claimed by the assessee u/s 57of the Act on interest amount of Rs.8,29,760/- which is worked out total amount to Rs.9,19,760/-. Without considering the merit of the case, the ld. CIT(A) had rejected the appeal petition on technical ground& upheld the order of the assessing authority.
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