Anup Kumar Mittal v. Pr Commissioner Ofincome Tax -20 & Ors.income Tax -20 & Ors

$~20*IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C)4920/2021andCMAPPL.15113/2021(forinterimdirections)directions) ANUP KUMAR MITTAL ..... PetitionerThrough :Mr. Salil Kapoor, Mr. C.S. Anand,Mr.Sumit Lalchandani and Mr.VibhuJain, Advocates.Mr.Sumit Lalchandani and Mr.VibhuJain, Advocates. versus PR COMMISSIONER OFINCOME TAX -20 & ORS.INCOME TAX -20 & ORS. ..... RespondentsThrough :Mr.AbhishekMaratha,SeniorStanding Counsel for Revenue.Mr. Mithun Nandkumar, AdditionalCommissioner of Income Tax, Range-58,NewDelhithroughvideoconferencing.Mr.JaspreetSinghMinhas,CommissioenrofIncomeTax(Appeals),Unit-19,NewDelhithrough video conferencing. % Date of Decision: 02[nd]September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHANHON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T 1.Today, Mr. Jaspreet Singh Minhas, Commissioner of Income Tax(Appeals)Unit-19,NewDelhi/RespondentNo.3andMr.Mithun Nandkumar, Additional Commissioner of Income Tax, Range-58, NewDelhi on behalf of Principal Commissioner of Income Tax-20/RespondentNo. 1 have joined proceedings by way of online video link. 2.Mr. Jaspreet Minhas states that from the record, it has been confirmedthat the petitioner had filed an appeal in Form 35 on 13[th]July, 2016. Heclarifies that though, as per the physical record, there is pendency of theappeal yet there is no electronic record to the said effect as the said appealhas not been registered and uploaded. 3.This court is of the view that as the petitioner had filed the electronicappeal, there is no default on his part. If the appeal has not been registeredand uploaded by the Department, the petitioner cannot be blamed for thesame. It is settled law that an assessee cannot be penalised or suffer adverseconsequences for default on the part of the respondent-revenue. 4.It is also pertinent to mention that a Coordinate Bench of this court in W.P.(C) No. 2291/2022 titled Shyamsunder Sethi vs. PR. Commissioner ofIncome Tax-10 & Ors. decided on 3[rd]March, 2021 has held that “An appealwould be "pending" in the context of Section 2 (1) (a) of the 2020 Act whenit is first filed till its disposal.” 5.In view of the aforesaid, the impugned order attached as Annexure ‘P-10’ is set aside and the Principal Commissioner of Income Tax-20/respondent No. 1 is directed to ensure that the electronic appeal filed bythe petitioner qua the Assessment Year 2013-14 on 13[th]July, 2016 isuploaded and registered on the system and the petitioner is given the benefitfor the DTVSV Scheme within four weeks. 6.With the aforesaid directions, the present writ petition and theapplication stand disposed of. MANMOHAN, J SEPTEMBER 2, 2022 j MANMEET PRITAM SINGH ARORA, J