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2019 (8) TMI 1624 - AT - Income TaxNon filling of appeal electronically within period of limitation - Appeal filed manually - - Whether appeal cannot be treated as non-est in the eyes of law as appeal was not filed electronically as prescribed under Rule 45 of the Income Tax Rules, 1962? - HELD THAT:- A perusal of the decision of the co-ordinate Bench of this Tribunal in the case of Shri D.Saivenugopal [2019 (6) TMI 1578 - ITAT CHENNAI] as the 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. The orders of the ld. CIT(A) are set aside and the issues of the appeals restore to the file of the ld. CIT(A) to adjudicate the appeals on merits.
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