Jaipur ITAT Directs Dept. To Allow Taxpayer To File Revised Appeal Memo In Form No. 35 For Removal Of Deficiency

The Bench of the ITAT comprising of Sandep Gosain (Judicial Member) And M. L. MEENA (Accountant Member) observed that “either the CIT(A) would have issued a deficiency letter to the appellant/ assessee for removal of such deficiency regarding correction of the assessment year on the e-filing portal of the department or permitting filing a revised appeal memo in Form 35 with due verification of the appellant in the manner prescribed under Rules 45 of Income Tax Rules, 1962.” (Para 5)

As per the brief facts of the case, the assessee has filed appeal before the CIT(A) on the e-filing portal of the department in respect of Assessment Year: 2018-19. Inadvertently, the assessment year has wrongly been mentioned as 2017-18 and therefore, he has filed a rectification application for removal of deficiency in the appeal memo. However, the CIT(A) has observed that the information of the e-filing portal is based on the details furnished in the appeal memo in Form 35 by the appellant only. Any correction in the appeal memo in Form 35 and verification thereof ought to be made only by the appellant by filing a revised appeal memo on the e-filing portal in the prescribed manner as per Rule 45 of Income Tax Rules, 1962. Hence, the assessee appeared before the tribunal for seeking relief in the removal of the deficiency in the appeal memo and adjudicate appeal on merits of the case.

The Bench noted that the assessee has committed a mistake while filling the form No. 35 wherein it has mentioned a wrong assessment year as 2017-18 in place of correct assessment year 2018-19 on e-filing appeal portal of the department before the CIT(A).

The Bench observed that the CIT(A) has rightly observed that the information in the e-filing portal is based on the details furnished in the appeal memo in Form 35 by the appellant only, and therefore, if any correction is to be required in the appeal memo in Form 35 and verification thereof or to be made only by the appellant by filing a revised appeal memo on e-filing portal in the prescribed manner as per Rule 45 of Income Tax Rules, 1962.

The Bench further observed that for removal of such deficiency regarding correction of the assessment year, CIT(A) would have issued a deficiency letter to the assessee.

Therefore, the ITAT restored the matter to the file of CIT(A) with the direction to allow the assessee to file a revised appeal memo in Form 35 either on the e-filing portal of the Department or physical form, in the prescribed manner as per Rules 45.

Counsel for Appellant/Taxpayer: K. L. Chaudhary

Counsel for Respondent/Department: Monisha Chaudhary

Case Title: Zila Parisad verses Addl. CIT, TDS

Case Number: I.T.A. Nos. 8/JPR/2024

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