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2019 (6) TMI 1612 - AT - Income TaxMandatory requirement of law to e-file the appeal - Appeal filled manually - delay of filling 909 days - 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 e-filed on 11.12.2018. 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 11.12.2018, the assessee’s e-filing of appeal would relate back to the original date of filing appeal manually on 02.05.2016. There is no delay in filing the appeal. If e-filing of appeal on 11.12.2018 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). CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the assessee. Appeal filed by the assessee is allowed.
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