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M/s OCL India Ltd 17th Floor, Narain Manzil 23, Barakhamba Road New Delhi Vs. The DCIT Circle – 19(1), New Delhi
June, 17th 2019
                                   1


    IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `E' BENCH,
                          NEW DELHI


      BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
           MS. SUCHITRA KAMBLE, JUDICIAL MEMBER



                        ITA No. 5815/DEL/2016
                             [A.Y 2009-10]

M/s OCL India Ltd                       Vs.            The DCIT
17th Floor, Narain Manzil                              Circle ­ 19(1),
23, Barakhamba Road                                    New Delhi
New Delhi

PAN No: AAACO 1354 J

[Appellant]                                              [Respondent]


                Date of Hearing               :   13.06.2019
                Date of Pronouncement         :   14.06.2019


                      Assessee by :    None
                      Revenue by :     Ms. Rinku Singh,Sr. DR


                                ORDER


PER N.K. BILLAIYA, ACCOUNTANT MEMBER:


     This appeal by the assessee is preferred against the order of the

ld. CIT(A) ­ 7, New Delhi dated 22.09.2016 pertaining to A.Y 2009-10.
                                    2


2.   The sum and substance of the grievance of the assessee is that

the CIT(A) erred in dismissing the appeal of the assessee in limine

solely on the ground that the said appeal was not filed electronically.








3.   None appeared on behalf of the assessee. We heard the ld. DR

and have carefully perused the order of the first appellate authority.

It is true that the CBDT has prescribed mandatory E-filing of appeals

for specified category of appellants/assessees, vide Notification No. SO

637(E) [No. 11/2016 (F.No. 149/150/2015-TPL] dated 01.03.2016).




4.   However, we are of the considered opinion that if for some

reason the assessee could not file the appeal electronically, the same

should not have been dismissed in limine. Therefore, in the interest of

justice and fair play, we restore this issue to the file of the CIT(A).

The CIT(A) is directed to decide the appeal afresh on the facts of the

case after giving a reasonable and sufficient opportunity of being heard

to the assessee.
                                   3







5.     In the result, the appeal of the         assessee in ITA No.

5815/DEL/2016 is treated as allowed for statistical purposes.



       The order is pronounced in the open court on 14.06.2019.



            Sd/-                                         Sd/-

      [SUCHITRA KAMBLE]                          [N.K. BILLAIYA]
      JUDICIAL MEMBER                          ACCOUNTANT MEMBER



Dated: 14th June, 2019


VL/


Copy forwarded to:



1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(A)
5.     DR


                                                     Asst. Registrar
                                                     ITAT, New Delhi
                                  4


Date of dictation
Date on which the typed draft is placed before
the dictating Member
Date on which the typed draft is placed before
the Other Member
Date on which the approved draft comes to the
Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the
Sr.PS/PS
Date on which the final order is uploaded on the
website of ITAT
Date on which the file goes to the Bench Clerk
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

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