Case Number: ITA 5416/DEL/2019
Appellant: Indo Japan Agrotech Ltd., New Delhi
Respondent: ITO, Ward-12(2), New Delhi
Assessment Year: 2013-14
Case Filed on: 2019-06-17
Order Type: Final Tribunal Order
Date of Order: 2023-02-20
Pronounced on: 2023-02-20
The case of Indo Japan Agrotech Ltd. versus ITO, Ward-12(2), New Delhi, pertains to the assessment year 2013-14. The appeal was filed by Indo Japan Agrotech Ltd. on 17th June 2019 against an order dated 17th April 2017 passed by CIT(A)-4, New Delhi. The central issue in this case was the dismissal of the appeal filed in paper form, not as per Rule 45 of the Income Tax Rules, which mandates electronic filing.
The appellant, Indo Japan Agrotech Ltd., filed the appeal challenging the order of the CIT(A) on the grounds that the appeal was dismissed merely because it was not filed electronically. The appellant contended that the CIT(A)’s dismissal was improper, as the appeal had also been filed electronically on 14th June 2019, and the paper filing was a supplementary measure. The appeal was primarily dismissed for non-compliance with Rule 45, which the appellant argued should not have barred the consideration of their case on its merits.
The case was heard on 20th February 2023 before a bench comprising of Shri Shamim Yahya, Accountant Member, and Shri Anubhav Sharma, Judicial Member. The appellant was represented by Shri V. Rajkumar, Advocate, and the respondent was represented by Shri Anuj Garg and Pramod Kumar, Senior Departmental Representatives.
The tribunal noted that the CIT(A) had issued a notice under Section 250(2)(b) of the Income Tax Act to the Assessing Officer (AO), who failed to appear. Consequently, the CIT(A) presumed the appeal was validly filed for the purpose of sections 249(2) and (4). However, the CIT(A) dismissed the appeal as it was not filed electronically.
The tribunal examined the facts and submissions of both parties. It was found that the CIT(A) dismissed the appeal solely because it was not electronically filed, despite the paper filing being supplemented by an electronic filing on 14th June 2019. The tribunal referred to judgments from co-ordinate benches which had remanded similar issues back to the CIT(A) for merits consideration, citing principles of natural justice and the quasi-judicial nature of the CIT(A)’s role.
The tribunal concluded that the CIT(A) had no express power to decline an appeal merely because it was filed in paper form. The tribunal held that procedural deficiencies should be treated as defects, allowing the appellant an opportunity to rectify them. Thus, the tribunal allowed the appeal for statistical purposes, setting aside the CIT(A)’s order and remanding the case back to the CIT(A) for a decision on merits, consolidating it with the pending electronically filed appeal.
The final judgment in the case of Indo Japan Agrotech Ltd. vs ITO, Ward-12(2), New Delhi, resulted in the appeal being allowed for statistical purposes. The tribunal set aside the CIT(A)’s order and remanded the case back to the CIT(A) for a decision on its merits, ensuring procedural justice was served.
The order was pronounced in the open court on 20th February 2023 by Shri Shamim Yahya, Accountant Member, and Shri Anubhav Sharma, Judicial Member.
Order Date: 20th February 2023
Pronounced by: Shri Shamim Yahya, Accountant Member, and Shri Anubhav Sharma, Judicial Member
Assistant Registrar: ITAT Delhi Benches
Copy forwarded to:
Date of dictation: 20.02.2023
Date on which the typed draft is placed before the dictating member: 20.02.2023
Date on which the typed draft is placed before the other member: 20.02.2023
Date on which the approved draft comes to the Sr. PS/ PS: 20.02.2023
Date on which the fair order is placed before the dictating member for pronouncement: 20.02.2023
Date on which the fair order comes back to the Sr. PS/ PS: 20.02.2023
Date on which the final order is uploaded on the website of ITAT: 20.02.2023
Date on which the file goes to the Bench Clerk: 20.02.2023
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the order:
Indo Japan Agrotech Ltd. vs ITO, Ward-12(2), New Delhi – Why the Case Was Filed
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