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2019 (12) TMI 1430 - 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:- 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(Appeals) is unsustainable and consequently, set aside the same and the issues in this appeal are restored to the file of the Ld. CIT(Appeals) for adjudication on merits. As relying on M/S. SOUTH INDIA BOTTLING CO. PVT. LTD. VERSUS THE DY. COMMISSIONER OF INCOME TAX, CHENNAI [2019 (8) TMI 1624 - ITAT CHENNAI] the orders of the learned CIT(A) are set aside and the issues raised in the appeal are restored to the file of the learned CIT(A) to adjudicate on merits.
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