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2018 (5) TMI 2019 - AT - Income TaxTDS u/s 194C - Non deduction on payment made in respect of expenditure incurred for freight and transport - CIT(A) has dismissed the appeal of the assessee on the ground that assessee has not filed the appeal electronically by referring the notification no. 11/2006 (F.No. 149/150/2015-TPL dated 01/03/2016 of the CBDT - HELD THAT:- Vide circular no. 20/2016 dated 26/05/2011 of CBDT, the date of filing of appeal by electronic mode was extended up to 15/06/2016, however, the assessee had filed it electronically on 02/09/2016. At the initial stage the assessee had filed the appeal in the paper form in form no. 35 on 30/03/2016. As noticed that the assessee had brought to the notice of the CIT(A) that delay in filing appeal on electronic mode was because of unintended technical lapse. In this connection, we observed that the online filing of appeal was newly introduced during the year under consideration because of which the assessee had faced difficulty in uploading the appeal electronically in the system. The issuing of circulars by the CBDT for extending the date of filing the appeal implicit constraint and elucidate the hiccup in uploading the prescribed appeal in the system electronically. Assessee had filed the appeal on 30/03/2016 manually within the due date which could not be uploaded electronically because of the reasons stated supra in this order. The above stated facts and findings indeed indicate that there was a bona fide reasonable cause for not filing the appeal electronically by the assessee, therefore, as per our considered opinion the CIT(A) is not justified in dismissing the appeal. We restore this appeal to the file of the ld. CIT (A) for adjudication on merit after affording adequate opportunities to the assessee. Appeal of the assessee is allowed for statistical purposes.
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