Case Law Details
Deepak Shriniwas Mantri Vs ITO (ITAT Pune)
This appeal by the assessee arises out of the order dated 26-09-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2008-09.
2. I have heard both the sides and gone through the relevant material on record. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.20,35,910/- as against Rs.1,41,200/- declared by the assessee. The appeal preferred by the assessee was dismissed by the ld. CIT(A) on the ground that the appeal was filed physically and not e-filed. However, it was admitted by him that the appeal physically filed was on time, namely, it was filed on 07-04-2016 against the order passed u/s.143(3) r.w.s.147 on 30-03-2016. It shows that the appeal in physical form was filed well within the time permissible for filing the appeals before the first appellate authority. Though the requirement of e-filing of appeals exists but because of certain procedural aspects and the assessee coming from a rural background, was unaware of the e-filing procedure. Under these circumstances, I am satisfied that the ends of justice would meet adequately if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A). I order accordingly and direct the ld. CIT(A) to dispose the appeal on merits afresh after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence to support his point of view.
3. In the result, the appeal is allowed for statistical purposes.
