DIAGOLD DESIGNS LTD, MUMBAI DCIT 12(2)(1), MUMBAI

THE INCOME TAX APPELLATE TRIBUNAL
“D” Bench, Mumbai
Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM)
I.T.A. No. 3868/Mum/2018 (Assessment Year 2010-11)
I.T.A. No. 3869/Mum/2018 (Assessment Year 2013-14)

M/s. Diagold Design Ltd.
R-1, Cama Industrial
Estate, Walbhat Road
Goregaon-East
Mumbai-400 063.
PAN : AABCD3716A
(Appellant) 

Vs.

DCIT-12(2)(1)
Aayakar Bhavan
M.K. Road
Churchgate
Mumbai-400 020.
(Respondent)

Assessee by Shri K.C. Todarwal
Department by Shri Dinesh Pande
Date of Hearing 03.12.2020
Date of Pronouncement 04.12.2020

O R D E R

Per Bench :-

These appeals by the assessee is directed against respective orders of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] and pertains to assessment years 2010-11 & 2013-14.

2. The preliminary issue raised is that learned CIT(A) erred in dismissing the appeal in limine on the technical ground that the was not filed electronically.

3. Brief facts of the case are that pursuant to the assessment orders both dated 31.3.2016 assessee filed appeals before the learned CIT(A). Learned CIT(A) noted that pursuant to the directions in circular dated in this regard, from the current assessment year the appeal before the learned CIT(A) was to be filed in electronic mode. The learned CIT(A) noted that since it wasmandatory for the assessee to file appeal electronically, he dismissed the appeal in limine on the technical ground.

4. Against this order assessee is in appeals before us.

5. We have heard both the counsel and perused the records. We find that in the present case the learned CIT(A) has not adjudicated the appeal filed before him. He has dismissed the same as un-admitted on the ground that theassessee was required file the appeal electronically. Since it was not so done the learned CIT(A) dismissed the appeal. It is the plea of the assessee that this was the first year when it was required that the appeal should be filed electronically. It is prayed that there were some technical glitches and accordingly it is prayed that the appeal should be admitted and proper order on the adjudication of the same should be given.

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