Sarthak Contracts Pvt. Ltd. Vs ACIT (ITAT Jaipur)
ITAT Jaipur held that dismissal of appeal by CIT(A) holding it to be barred by limitation unjustified as CIT(A) failed to consider that appeal was filed in physical form and filing of appeal is not delayed.
Facts- The present appeal has been filed by the assessee is directed against order of CIT(A) for the assessment year 2014-15 mainly contesting that CIT(A) has erred in confirming disallowance under section 14A r.w. Rule 8d and that CIT(A) has wrongly dismissed the appeal holding it to be barred by limitation by not considering the fact that appeal had been filed offline on 26.10.2016.
Conclusion- Held that CIT(A) has dismissed the appeal of the assessee on the ground of inordinate delay in filing the appeal but from his both the letters, there appears no such mention as to inordinate delay of filing the appeal by the assessee and the assessee was deprived off to communicate such delay before the ld.CIT(A). Thus, there appears ambiguity in order of the ld. CIT(A) as in the notices, there is no reference of late filing of the appeal by the assessee and in concluding the appeal by the ld. CIT(A), there is mention of delay of filing of the appeal by the assessee. Hence, in such a situation the Bench is view that when the assessee had contended that appeal was filed in physical form and filing of appeal is not delayed but within time based on the submission placed on records. Thus we are of the considered view that before rejecting the appeal of the assessee the contention raised by the assessee is required to be deal with. Based on these set of facts, we direct the ld. CIT(A) to deal with that aspect of the matter and decide the appeal on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. The ld. AR of the assessee is directed to produce all the relevant papers appeal before the ld. CIT(A) to settle the dispute raised hereinabove. Thus the appeal of the assessee is allowed for statistical purposes.
