9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2025 (2) TMI 294 - HC - Income TaxAppeal submitted manually instead of electronically - writ petition against impugned attachment order passed pursuant to dismissal of his appeal - HELD THAT - We do see that the Income Tax Appellate Tribunal in Mumbai had dealt with the situation by requiring appellant therein to file the appeal with accompanying direction on condonation of delay. In this case petitioner has causes for consideration and satisfaction obtained to apply on filing e-appeal for condonation of delay in not having so filed earlier. Fact of appeal filed manually within time is a relevant fact to be considered. There is apprehension expressed on whether the portal will allow such appeal being uploaded. Petitioner has leave to produce certified copy of this order and seek facilitation from appropriate department in revenue for preferring the appeal. In event the appeal is uploaded on or prior to 24th February 2025 impugned attachment order will stand set aside and quashed leaving the First Appellate Authority to proceed with adjudication on condonation of delay and if satisfied to admit the appeal and adjudicate thereon. There is also involved assessment year 2012- 13 in impugned attachment notice appeal against which was decided on merits. Our direction regarding stay of operation of impugned attachment notice is excluding the attachment pursuant to First Appellate order in respect of assessment year 2012-13. We record that we have not adjudicated on the particular challenge for petitioner to separately agitate if permissible in law. Petitioner is left to find remedy regarding order made by the FAA in respect of assessment year 2012-13 including by preferring appeal to the Tribunal.
ISSUES PRESENTED and CONSIDERED
The primary issues considered in this judgment were:
ISSUE-WISE DETAILED ANALYSIS Manual vs. Electronic Filing of Appeals The relevant legal framework includes a circular dated 26th May, 2016, which mandates that appeals filed in paper form manually are to be treated as invalid. The Court noted that the petitioner filed the appeal manually within the prescribed time but was dismissed as invalid by the First Appellate Authority on 21st June, 2023. The petitioner relied on a precedent from the Income Tax Appellate Tribunal, Mumbai Bench, which allowed for the admission of an appeal filed electronically after condoning the delay. The Court considered this precedent relevant and applicable, indicating that the manual filing within time was a significant factor that warranted consideration for condonation of delay. Condonation of Delay and Electronic Filing Under Section 249(3) of the Income Tax Act, 1961, the First Appellate Authority has the discretion to admit an appeal filed after the expiration of the prescribed period if there is sufficient cause for the delay. The Court found that the petitioner had valid reasons for not filing the appeal electronically within the prescribed period. The Court directed the petitioner to file the appeal electronically and apply for condonation of delay, emphasizing that the fact the appeal was initially filed manually within time should be considered. Validity of the Attachment Notice The attachment notice dated 25th July, 2024, was challenged due to the procedural dismissal of the appeal. The Court noted that there was no interim attachment order during the pendency of the manual appeal. The Court granted a stay on the impugned notice until 24th February, 2025, allowing the petitioner time to file the electronic appeal and seek condonation of delay. If the appeal is successfully uploaded by this date, the attachment order will be set aside, and the First Appellate Authority will proceed with adjudication on the merits. Exclusion of Assessment Year 2012-13 The attachment notice also involved the assessment year 2012-13, for which the appeal was decided on merits. The Court clarified that the stay of the attachment notice does not apply to this year. The petitioner retains the right to seek separate legal remedies regarding the First Appellate Authority's order for this assessment year, including appealing to the Tribunal. SIGNIFICANT HOLDINGS The Court held that the petitioner should be allowed to file the appeal electronically and seek condonation of delay, given the manual filing was within the prescribed time. The Court emphasized the relevance of the precedent set by the Income Tax Appellate Tribunal, Mumbai Bench, in similar circumstances. The stay of the attachment notice was granted until 24th February, 2025, conditional upon the successful electronic filing of the appeal. The Court did not adjudicate on the merits of the appeal for the assessment year 2012-13, leaving the petitioner to pursue separate remedies. The judgment underscores the importance of procedural compliance in filing appeals and the discretionary power of appellate authorities to condone delays when justified. The decision also highlights the Court's willingness to provide relief in cases where procedural technicalities may have unjustly impeded a party's right to appeal.
|
