Case Law Details
Pamstar Exports Vs ACIT (ITAT Mumbai)
Assessee has filed the appeal physically on 26.04.16 which was before the due date of filing the appeal and Ld. CIT(A) has dismissed the appeal holding that assessee has filed the appeal manually which is invalid. Admittedly, the scheme of physical filing of appeal was replaced by electronic /online w.e.f. 01.03.2016 vide rule 45 of the Income Tax Rules. Since there was some difficulty in e-filing, CBDT has taken due cognizance of such difficulty and extended the time limit vide its circular. Thus, Ld. CIT(A) should have accepted the appeal and decided the appeal on merits when already multiple hearing have taken place. Accordingly, the appeal of the assessee is remanded back to the file of Ld. CIT(A) to decide the issue afresh on merits after giving sufficient opportunity of hearing to the assessee.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The aforesaid appeals have been filed by the assessee against the separate impugned order of even date 30.03.2022, passed by Ld. CIT(A) – 50, Mumbai for the quantum of assessment passed u/s 147 for AY 2008-09 & 2010-11 and u/s 143(3) for AY 2013-14.
2. The common ground raised in all the appeals are that Ld. CIT(A) has erred in dismissing the appeal of the assessee on the ground that appeal was filed by the assessee manually and not electronically without appreciating the fact that the assessee had duly filed the appeal within due date of statutory time limit and this was being the first year of the transition to the new system and assessee was not aware of the new procedure. On merits, assessee has challenged the estimation of GP rate on alleged bogus purchases.
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Due to receipt of arrear of pension during the financial year 2020-21, TDS for Rs.01,04,558/- has been deducted. But, due to non receipt of Calculation sheets of arrear, I could not e verify my ITR within 120 days of filing of my income tax return on 31.12.2021. Now, I have received calculation sheets from the pension paying bank branch on 22.03.2023. So, kindly let me know the address of Appellate Authority to whom I may Appeal for condonation of delay through post as don’t know the procedure of sending online appeal.
NB: Before receipt of said arrear my income was below taxable limit.
Even after receipt of said arrear, my income is still below taxable limit.