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2019 (5) TMI 1847 - AT - Income TaxDelay in E- filing Appeal - Period of limitation - Appeal filed manually - According to the Ld. D.R., it is a mandatory requirement of law to e-file the appeal with effect from 01.03.2016. Admittedly, the appeal was filed only on 22.12.2018, therefore, there was a delay of 2-1/2 years - HELD THAT:- When the appeal was filed by the assessee manually, if it is not in tune with the statutory requirement, it is for the CIT(Appeals) either to issue a defect memo or to return the appeal filed manually, to the assessee. Admittedly, no such action was taken by the CIT(Appeals). The appeal was efiled on 22.12.2018. Therefore, this Tribunal is of the considered opinion that when the assessee admittedly filed the appeal manually on 02.05.2016 and also e-filed on 22.12.2018, the assessee’s efiling of appeal would relate back to the original date of filing appeal manually on 02.05.2016. In other words, there is no delay in filing the appeal. If e-filing of appeal on 22.12.2018 relates back to manual filing of appeal on 02.05.2016, there is no delay at all. CIT(Appeals) ought to have disposed of the appeal on merit. In view of the above, we are unable to uphold the orders of the authorities below. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the CIT(Appeals) to consider the appeal on merits.
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