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2018 (2) TMI 1852 - ITAT MUMBAICondonation of delay - reasonable cause for the delay in assessee's filing the appeal in electronic form - Paper appeal filed by the appellant on 14.03.2016 is an invalid appeal as the same was not filed in prescribed form and verified in prescribed manner as stipulated under the statue and hence the same is not maintainable - HELD THAT:- This was the first year of the rule that appeals are to be filed electronically. Further, there is plea by the assessee that there were some technical glitches in the server also. In my considered opinion, the reasonable cause attributed has considerable cogency. Hence, condone the delay in filing the appeal in electronic form before the ld. Commissioner of Income Tax (Appeals). The CIT(Appeals) is directed to consider the issue in appeal on merits and pass a speaking order after giving the assessee proper opportunity of being heard. In the result this appeal by the assessee stands allowed for statistical purposes
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