In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consists of Shri Pradip Kumar Kedia, Accountant Member & Smt. Madhumita Roy, Judicial Member has held that the filing of an appeal, which is defective is merely a technical breach. Condoning the delay, the Tribunal has directed the assessee to file a fresh appeal online after rectifying the errors and directed the Commissioner of Income Tax (Appeals) to adjudicate the same afresh.
The assessee, Kalpesh Kashiram Patel, an individual, approached the Tribunal after 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.
The division bench noted the fact that the assessee has duly filed the paper appeal which was receipted by the office of the CIT(A) on 16/01/2017.
Directing the appellate authority to consider the appeal afresh, the Tribunal observed that “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 withlaw. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.”
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