Crystal Sound and Music Private Limited, Mumbai Vs. ITO 12(1)-4, Mumbai

This Income Tax Appellate Tribunal case involves Crystal Sound and Music Private Limited appealing against an order from the CIT(A). The primary issue is that the CIT(A) dismissed the company's appeal solely on a technicality: the appeal form was not digitally signed as required by Rule 45 of the Income Tax Rules, 1962, despite being otherwise signed. The assessee argued that this dismissal was flawed and that they should have been given an opportunity to rectify the error.

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI

BEFORE SHRI SHAMIM YAHYA, AM AND

SHRI PAVAN KUMAR GADALE, JM

ITA No. 3421/Mum/2019

(Assessment Year: 2013-14)

Crystal Sound and Music Private Limited (Now merged with ‘Jagran Prakashan Limited’)Jagran Building, 2, Sarvodaya Nagar,Kanpur 
PAN/GIR No. AADCC 1155 A
(Appellant) 

Vs. 

Income Tax Office 12(1)-4,Mumbai 
(Respondent) 

Appellant by : None
Respondent by : Shri Mallikarjun Utture
Date of Hearing : 30.09.2020
Date of Pronouncement : 05.10.2020 

O R D E R

Per Shamim Yahya, A. M.:

This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-20, Mumbai (‘ld.CIT(A) for short) dated 22.03.2019 and pertains to the assessment year (A.Y.) 2013-14.

2. The assessee has raised various grounds in this appeal. The first ground reads as under:

1. Ground 1: Dismissing the appeal on technical grounds a) On the facts and the circumstances of the case and in law. the order of the learned CIT (A) is defective both in law and in facts of the case. b) On the facts and the circumstances of the case and in law, the learned CIT (A) has erred in dismissing the appeal filed by the Appellant solely on the technical ground that the Appeal in Form 35 is not verified and digitally signed as required under Rule 45 of the Income tax Rules, 1962 ('Rules'), even though the appeal has been duly signed as required under the Act/ Rules. 

ITA No. 3421/Mum/2019

Crystal Sound and Music Private Limited

c) On the facts and the circumstances of the case and in law, the learned CIT (A) ought to have given an opportunity to the Appellant before dismissing the appeal filed by it. d) On the facts and circumstances of the case and in law, the J^peal filed by the Appellant with the learned CIT (A) ought to be restored.

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