Shrikunj Corporation Vs CIT (Appeals) & Ors. (Gujarat High Court)
Gujarat High Court held that appeal filed within extended time on 15.06.2016 as per Circular No. 20/2016 dated 26.05.2016 cannot be dismissed on the ground of delay. Thus, order set aside and matter remanded to CIT(A).
Facts- The petitioner is a partnership and is running the business in the name and style of Shrikunj Corporation at Surat, Gujarat. On 28.03.2016, the petitioner received an order dated 18.03.2016 passed u/s. 143(3) of the Income Tax Act, 1961. Being aggrieved, the petitioner had filed an appeal on 22.04.2016 in Form No.35 manually. It is the case of the petitioner that since Rule 45 of the Income Tax Rules, 1962 mandates the e-filing of the appeals with effect from 01.03.2016, the petitioner had also filed appeal in Form No.35 electronically on 15.06.2016.
Notably, the appeal before the respondent no.2 was transferred to National E-Faceless Assessment. Thereafter, respondent no.1 passed the impugned order dated 18.02.2022 u/s. 250 of the Act dismissing the appeal filed by the petitioner on the ground of inordinate delay in filing the appeal.
Conclusion- Held that the petitioner had filed the appeal within the extended time on 15.06.2016 as per Circular No.20/2016 dated 26.05.2016, the appeal could not have been dismissed on the ground of delay. Thus, the impugned order dated 18.02.2022 passed by CIT(Appeals) is hereby quashed and set aside. The matter is remanded to CIT(Appeals) to decide the same on merits in accordance with law after giving an opportunity of hearing to the petitioner.
