The Income Tax Appellate Tribunal (ITAT), Dehradun Bench, has recently, in an appeal filed before it, granted relief to an assessee, in a case where the online filing of appeal by a foreign national failed, due to the reason of him not having an Aadhar.
The aforesaid observation was made by the Dehradun ITAT, when an appeal was preferred before it by an assessee named Paul Gerard Jenner, as against the order of the CIT(A), Noida, dated 22.06.2018.
The primary issue involved in the assessee’s appeal being the question as to whether on the facts and circumstances of the case, the CIT(A), has erred in dismissing the appeal on technical grounds that the appeal was filed manually and not electronically, the brief facts of the case pertaining to the issue were that appeal filed by the assessee, who was a foreign national, was summarily dismissed by the CIT(A), on the ground that it was filed in manual Form, thereby treating the same as invalid and holding that the assessee was mandatorily required to file the appeal electronically.
The assessee could not submit the appeal in electronic Form/online as it had to be verified by Aadhar OTP/Net Banking, and as the appellant being a foreign national was not required to obtain Aadhar and also doesn’t have Internet Banking in India for verification, he could not file the same electronically.
Hearing the opposing contentions of either side as submitted by Sh. Amit Arora, the Advocate for the assessee, and Sh. Sudhir Kr. Sharma, the CIT DR for the Revenue, as well as perusing the materials available on record, the ITAT Panel consisting of Yogesh Kumar US, the Judicial Member, along with Dr. B.R.R. Kumar, the Accountant Member, observed:
“The assessee, a foreign national cannot be expected to do an unfeasible task before filing the appeal. The rules and procedures are meant to enable easy & speedy justice and are not meant to be an impediment in dispensation of justice. No prejudice would be caused if the matter is adjudicated on merits in the instant Form 35.”
Thus, allowing the assessee’s appeal, the Dehradun ITAT, held:
“Hence, it is hereby directed that the appeal be considered and be adjudicated by the lD. CIT(A) after affording an opportunity to the assessee.”
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