Case Law Details
Kalpesh Kashiram Patel Vs ITO (ITAT Ahmedabad)
Introduction: The Kalpesh Kashiram Patel vs ITO case at ITAT Ahmedabad revolves around the assessee filing a paper appeal manually before CIT(A) instead of opting for electronic filing, as mandated by amended Rules 45 of I.T. Rules 1962 from 01/03/2016. The CIT(A) dismissed the appeal as defective and non-maintainable, citing non-compliance with the prescribed procedure.
Detailed Analysis: The CIT(A) emphasized the importance of electronic filing, stating it was incumbent upon the assessee to pursue the remedy available in the prescribed manner. The appeal was deemed defective under section 249 r.w. Rule 45 of I.T. Rules, 1962. However, considering the circumstances, the ITAT Ahmedabad took a lenient view, acknowledging the technical nature of the breach. The ITAT directed the CIT(A) to admit the e-appeal for proper disposal on merits.
The order highlights the timely submission of the paper appeal by the assessee, dated 16/01/2017, around the introduction of e-filing. The possibility that the assessee was not familiar with the technicalities during this transitional period influenced the ITAT’s decision to grant an opportunity for proper adjudication.
Conclusion: In conclusion, the ITAT Ahmedabad allowed the appeal for statistical purposes, emphasizing the need for a benign view in cases involving technical breaches. The decision grants the assessee an opportunity to file the appeal electronically, condoning any technical delay. This case underscores the importance of considering the circumstances surrounding non-compliance and encourages a fair approach in tax dispute resolutions.
This article provides a comprehensive understanding of the Kalpesh Patel vs ITO case, the CIT(A)’s dismissal, and the ITAT’s decision to grant a second chance for e-appeal submission.
Note: This detailed analysis serves as a general overview and is not a substitute for legal advice.
Assessee had filed paper appeal manually before CIT(A) instead of filing appeal electronically as amended under Rules 45 of I.T. Rules 1962 w.e.f. 01/03/2016. The CIT(A) thus observed that it was incumbent upon the assessee to file appeal electronically to pursue remedy available before him. The CIT(A) thereafter observed that the case of the assessee is covered by provisions of section 249 r.w. Rule 45 of I.T. Rules, 1962 which lays down that every appeal shall be filed in the prescribed form and shall be verified in the prescribed manner. The CIT(A) accordingly found that the paper appeal so filed by the assessee is defective appeal and non-maintainable for adjudication of appeal. The CIT(A) accordingly dismissed the appeal of the assessee as defective and non-maintainable.
In the context, we note that the assessee has duly filed the paper appeal which was receipted by the office of the CIT(A) on 16/01/2017. In these circumstances and having regard to the fact that e-filing was introduced about that time in the vicinity of paper appeal filed by the assessee, it is quite possible that assessee may not be conversant with technical aspects. The breach committed by the assessee is clearly of technical nature. We are thus of the considered opinion that a benign view be taken in the circumstances. Therefore, we consider it appropriate to grant opportunity to assessee for disposal of appeal in accordance with law. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad, (‘CIT(A)’ in short), dated 27.06.2017 arising in the assessment order dated 15.12.2016 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.
2. In the captioned appeal, the assessee is aggrieved by the action of the CIT(A) in dismissing the appeal before it as defective and non-maintainable and thus refused to adjudicate the appeal on merits.
3. On perusal of the order of the CIT(A), it is noticed that the assessee had filed paper appeal manually before CIT(A) instead of filing appeal electronically as amended under Rules 45 of I.T. Rules 1962 w.e.f. 01/03/2016. The CIT(A) thus observed that it was incumbent upon the assessee to file appeal electronically to pursue remedy available before him. The CIT(A) thereafter observed that the case of the assessee is covered by provisions of section 249 r.w. Rule 45 of I.T. Rules, 1962 which lays down that every appeal shall be filed in the prescribed form and shall be verified in the prescribed manner. The CIT(A) accordingly found that the paper appeal so filed by the assessee is defective appeal and non-maintainable for adjudication of appeal. The CIT(A) accordingly dismissed the appeal of the assessee as defective and non-maintainable.
4. In the context, we note that the assessee has duly filed the paper appeal which was receipted by the office of the CIT(A) on 16/01/2017. In these circumstances and having regard to the fact that e-filing was introduced about that time in the vicinity of paper appeal filed by the assessee, it is quite possible that assessee may not be conversant with technical aspects. The breach committed by the assessee is clearly of technical nature. We are thus of the considered opinion that a benign view be taken in the circumstances. Therefore, we consider it appropriate to grant opportunity to assessee for disposal of appeal in accordance with law. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.
5. The assessee therefore shall be entitled to file the appeal electronically afresh (if not filed so far) within 30 days of service of this order for adjudication on merits. Intervening technical delay in filing the appeal as per the prescribed method stands condoned. The matter is remanded back to the file of CIT(A) for adjudication of issues.
6. In the result, appeal of the assessee is allowed for statistical purposes.
