Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1359 - AT - Income TaxEx-parte dismissal of the appeal by the first appellate authority - mandation of filling appeal electronically - delay in filing appeal - Held that:- In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We direct the CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, in filing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the CIT (A) which is mentioned in para 3.1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure - Appeal of the assessee is allowed for statistical purposes.
|