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2019 (6) TMI 1578 - AT - Income TaxDelay in E- filing Appeal - Appeal filed manually - show cause notice has been issued to the assessee on 30.11.2018 asking why the appeal should not be dismissed as it was not filed under e-filing - HELD THAT:- Assessee had replied and the reply was rejected and the manual appeal was filed by the assessee is treated as void, ab initio and the delay in filing of the appeal in respect of e-filing was not condoned and the appeal was dismissed in limine. Under similar circumstances, in the case of Shri G.P.Saravanan [2019 (5) TMI 1847 - ITAT CHENNAI] it was held that when the assessee has filed an appeal manually and also e-filing for such appeal would related back to the original date of filing of appeal manually and consequently, it cannot be held that there was a delay in filing of the appeal. Thus as assessee has filed its appeal manually on 25.04.2016 and has e-filed the same on 12.01.2019, the said e-filed appeal would in fact relate back to the date of filing of the appeal manually on 25.04.2016. This being so, we are of the view that the order of the Ld.CIT(A) is unsustainable and consequently, set aside the same and the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits.
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