Radxport Enterprises Pvt. Ltd. v. Income-tax Officer–1(3)(1), Mumbai
[Citation -2019-LL-0911-79]

Citation 2019-LL-0911-79
Appellant Name Radxport Enterprises Pvt. Ltd.
Respondent Name Income-tax Officer–1(3)(1), Mumbai
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 11/09/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags e-filing of appeal
Bot Summary: Commissioner of Income Tax-3, Mumbai in appeal No.CIT(A), Mumbai-3/10046/2016-17 dated 26/03/2018 in short) against the order of assessment passed u/s.143(3)of the Income Tax Act, 1961 dated 25/02/2016 by the ld. The only effective issue to be decided in this appeal is that the assessee had raised several grounds on merits, it has raised a preliminary ground No.1 questioning the dismissal of the appeal of the assessee by 2 ITA No.4277/Mum/2018 M/s.Radxport Enterprises Pvt.Ltd the ld. CIT(A) on the ground that appeal was not preferred by the assessee before the ld. CIT(A) cannot dismiss the appeal of the assessee without adjudicating the issue on merits. CIT(A) with a direction to admit the appeal and consider the grounds raised thereon afresh in accordance with law. Since the appeal has been set aside to the file of the ld. In the result, appeal of the assessee is allowed for statistical purposes.


IN INCOME TAX APPELLATE TRIBUNAL D, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA No.4277/Mum/2018 (Assessment Year :2013-14) M/s. Radxport Enterprises Vs. Income Tax Officer Pvt.Ltd. 1(3)(1) 3/A-1, Court Chambers Aayakar Bhavan rd 3 Floor, 35, New Marine M.K.Road Lines, Mumbai 400 020 Mumbai 400 020 PAN/GIR No.AABCR3371F (Appellant) (Respondent) Assessee by Shri Madhur Agarwal Revenue by Shri D.G. Pansari Date of Hearing 03/09/2019 Date of Pronouncement 11/09/2019 ORDER PER M. BALAGANESH (A.M) This appeal in ITA No.4277/Mum/2018 for A.Y.2013-14 arises out of order by ld. Commissioner of Income Tax (Appeals)-3, Mumbai in appeal No.CIT(A), Mumbai-3/10046/2016-17 dated 26/03/2018 (ld. CIT(A) in short) against order of assessment passed u/s.143(3)of Income Tax Act, 1961 (hereinafter referred to as Act) dated 25/02/2016 by ld. Asst. Commissioner of Income Tax, Circle 1(3)(1), Mumbai (hereinafter referred to as ld. AO). 2. only effective issue to be decided in this appeal is that assessee had raised several grounds on merits, it has raised preliminary ground No.1 questioning dismissal of appeal of assessee by 2 ITA No.4277/Mum/2018 M/s.Radxport Enterprises Pvt.Ltd ld. CIT(A) on ground that appeal was not preferred by assessee before ld. CIT(A) in electronic mode. 3. We have heard both parties. It is not in dispute that assessee has preferred appeal within time before ld. CIT(A) manually. It is fact that assessee had not preferred any appeal before ld. CIT(A) in electronic mode. This Tribunal has been consistently holding that even if appeal has been filed manually before ld. CIT(A) instead of electronic form, ld. CIT(A) cannot dismiss appeal of assessee without adjudicating issue on merits. Accordingly, we deem it fit and appropriate to set aside this appeal to file of ld. CIT(A) with direction to admit appeal and consider grounds raised thereon afresh in accordance with law. assessee is also given liberty to raise additional grounds and furnish additional evidences, if any, in support of its contentions, if they so desire. Since appeal has been set aside to file of ld. CIT(A) on preliminary ground, adjudication of other grounds on merits does not arise at this stage. 4. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open court on this 11/09/2019 Sd/- Sd/- (RAM LAL NEGI) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 11/09/2019 KARUNA, sr.ps 3 ITA No.4277/Mum/2018 M/s.Radxport Enterprises Pvt.Ltd Copy of Order forwarded to 1. Appellant 2. Respondent. 3. CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, (Asstt. Registrar) ITAT, Mumbai Radxport Enterprises Pvt. Ltd. v. Income-tax Officer1(3)(1), Mumbai
Report Error