IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING)

Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 120 & 121/SRT/2025 Asst. Years: 2011-12 & 2012-13 Hitesh Dahyabhai Patel Income Tax Officer Nr. Hanuman Temple, (Int. Tax.), Surat Kanbiwad, Amdhara, Vs Chikhli, Navsari, Gujarat-396521 PAN: AOLPP7675M (Respondent)

(Appellant)

Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Ms. Neerja Sharma, Sr.D.R.

Date of hearing : 06-05-2025 Date of pronouncement : 09-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee as against two separate appellate orders both dated 04.12.2024 passed by the Commissioner of Income Tax (Appeals)-13, Ahmedabad arising out of the reassessment orders passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’)

relating to the Assessment Years 2011-12 & 2012-13.

2. Ld. Counsel Shri Rasesh Shah appearing for the assessee submitted that the appeals were dismissed by Ld. CIT(A) since the assessee failed to electronically file the appeal in accordance with the provisions of Rule 45(2)(a)/(b). Though the Ld. CIT(A) claimed that eight opportunities of hearing given to the assessee from

01-11-2021 to 25-11-2024 through email ID, but the assessee in statutory appeal Form No. 35 clearly mentioned that No email communication to him. Without considering the same, Ld. CIT(A)

dismissed the appeals as non-est.

3. In similar circumstances, the ITAT Mumbai Bench in the case of All India Federation of Tax Practitioners -Vs- ITO, Mumbai directed the assessee to file electronically within 10 days from the date of receipt of the order and the e-filing of the appeal shall stand condoned. Ld. CIT(A) is further directed to consider the appeal and decide the case on merits by a speaking order. This decision has followed by the ITAT Jaipur Bench in the case of Shri Mahesh Agarwal vs. ACIT, therefore requested similar directions be passed in the assessee’s case.

4. Ld. Sr. D.R. appearing for the Revenue supported the order passed by the Ld. CIT(A).

5. We have considered the rival submissions and perused the materials available on record. These appeals are manually filed by the assessee on 11-02-2019 which is contravention to the procedure for compulsory filing of appeals electronically as per the IT (Amdt.) Rules 2016, w.e.f. 01-03-2016. Though the Ld. CIT(A) given eight hearing opportunities through email to the assessee, however in Form No. 35 filed by the assessee categorically mentioned that not to send notices by email. Thus assessee was unnoticed the so called hearing notices issued by Ld. CIT(A).

6. Further Co-ordinate Bench of Mumbai ITAT in the case of All India Federation of Tax Practitioners directed the assessee to file the appeals electronically within 10 days of the receipt of the order and direct the Ld. CIT(A) to dispose of the appeal on merits by passing a speaking order. This decision is followed by ITAT Jaipur Bench in the case of Shri Mahesh Agarawal in ITA No. 4/JP/2023 dated 28-03-2023 by observing as follows:

2.4 We have heard both the parties and perused the materials available on record. The crux of the issue is that the assessee has filed the appeal manually but simultaneously not filed the appeal electronically. Hence, ld. CIT(A) treated the manual appeal filed by the assessee as non est and dismissed the same. The Bench noted that similar type of issue was considered by the ITAT Mumbai Bench in the case of All India Federation of Tax Practitioners vs ITO (E)-1)2_, Mumbai in ITA No. 7134/Mum/2017 vide order dated 4-5- 2018 wherein the Bench has restored the matter back to the file of ld. CIT(A) by holding as under:-

6. We have heard the counsels for both the parties and we have also perused the material placed on record as well as orders passed by the revenue authorities. From the records we noticed that electronically filing of the appeals