Amrik Singh Bhullar Vs ITO (ITAT Chandigarh)
ITAT Chandigarh thrashing three important issues of mass importance in pervasive and Omnipotence e-proceedings in tax administration held;
In the light of the above different set of reasoning, the issues raised are being decided under the following sub-issues:
i) Limitation
ii) What would constitute record ? and
iii) Can written submissions without a conscious waiver be treated as waive of Right to be heard ?
LIMITATION
11.1 Addressing the first of the above issues, it is eminently clear that the conclusion that the Rectification application duly e-filed was not disposed of within the statutory time limit remains unaddressed. Similarly, the reasoning that the application referred to by the AO is a manual application filed later by the Counsel for the appellant cannot be considered to be the original application filed through e-portal appears to be a case of heads you loose and tails also you loose. The submission afforded as an argument cannot be substituted for the original application to the prejudice of the assessee. If there were deficiencies, in the e-filing of the application, these should have been notified to the assessee for correcting the defect. The tax authorities cannot be seen to violate the Statutory time lines at their whims and fancies. The disposal of the appeal in this manner cannot be upheld.
