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2020 (1) TMI 1378 - ITAT BANGALORENon filing of E-appeal - Condonation of delay 570 days in filing e-appeal - HELD THAT:- Requirement of filing e-appeal was prescribed w.e.f. 01.03.2016 and the assessee was required to file the appeal within 30.04.2016 which the assessee has done by filing the appeal on 26.04.2016 although in paper format and this is the explanation of the assessee that by this time, e-filing of the appeals was not activated. As noted by learned CIT(A) that as per CBDT Circular No. 20/16 dated 26.05.2016, it was noted by the CBDT that it has come to the notice of the Board that although e-filing of appeal is compulsory from 01.03.2016, in some cases, the tax payers who are required to e-file the appeal before CIT(A) were unable to do so due to lack of knowledge of e-filing procedure/technical issues in e-filing also. This is also noted by the CBDT in the said circular that EVC functionality for verification of e-appeals was made operation from 12.05.2016 for individuals and from 19.05.2016 for other persons. Time limit for filing appeal before learned CIT(A) by e-appeal was extended up to 15.06.2016. Hence it is seen that this claim of the assessee is correct that when the assessee filed the appeal in paper format, the facility of e-filing of appeal was not operational. We feel it proper to condone the delay of 570 days in filing the e-appeal before the CIT(A) and restore the entire matter back to the CIT(A) for a decision on merit. - Appeal of the assessee is allowed for statistical purposes.
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