Clipped from: https://www.taxscan.in/courts-shall-not-go-strictly-by-the-rulebook-to-deny-justice-to-deserving-litigant-as-it-would-lead-to-miscarriage-of-justice-itat/270859/
Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]
By Aparna. M – On April 21, 2023 9:30 am – 2 mins read
The Jaipur bench of Income Tax Appellate Tribunal (ITAT), recently by observing the decision of Supreme Court, held that courts should not go strictly by the rulebook to deny justice to deserving litigants as it would lead to miscarriage of justice.
Shyam Sunder Goyal, appeared for the assessee and Runi Pal, appeared for the revenue.
assessee Mahesh Agarwal against the order of CIT (A).
When an appeal filed before the CIT(A) it was dismissed on the ground that the appeal was not filed online. But due to some technical reason the assessee couldn’t file the appeal.Even Though the CITY(A) did not consider the contention and dismissed the appeal. Against the order of the CIT(A) assessee filed an appeal before the ITAT.
Counsel for the revenue contended that Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before Commissioner of Income Tax .Assessee did not file the appeal as per the above rule hence it should be dismissed.
Counsel for the assessee submitted that appeal was dismissed by the CIT(A) ex-parte without providing sufficient opportunity to the assessee.
The bench relied upon the decision of Supreme Court in the case of ‘State of Punjab v. Shyamalal Murari has observed that “courts should not go strictly by the rulebook to deny justice to the deserving litigant as it would lead to miscarriage of justice”
Further, the bench of Sandeep Gosain, (Judicial member) and Rathod Kalesh Jayantbhai, (Accountant member) observed that assessee had filed the appeal manually but simultaneously not electronically.
Placing reliance upon the decision of the Apex Court in All India Federation of Tax Practitioners vs ITO, the tribunal directed the assessee to file the appeal electronically before the lower authority who will pass the speaking order on merit afresh.
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Shri Mahesh Agarwal vs The ACIT
CITATION: 2023 TAXSCAN (ITAT) 784
Counsel for Appellant: Shri Mahesh Agarwal
Counsel for Respondent: The ACIT
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