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2019 (7) TMI 1829 - ITATDelay in e-filing of the appeal - Non filing of appeal electronically - Non comply with Rule 45 of the IT Rules - HELD THAT:- It is an admitted fact that against the assessment order, the assessee filed a manual appeal on 21.04.2016, which is well within the time provided under the Act. Since the assessee did not comply with Rule 45 of the IT Rules, a show-cause dated 13.12.2018 was sent to the assessee to explain the cause for noncompliance with the aforesaid Rule. In compliance to the notice the assessee filed the appeal electronically on 26.12.2018. Since there was a delay in e-filing from the extended due date of e-filing i.e., 15.06.2016 and no petition to condone the delay has been filed by the assessee, the ld. CIT(A) dismissed the appeal without adjudicating the issue on merits. On similar facts and circumstances in an identical issue, the Mumbai Benches of this Tribunal in the case of All India Federation of Tax Practitioners [2018 (6) TMI 1171 - ITAT MUMBAI] as also the decision of the Delhi Benches of the Tribunal in the case of Shri Gurinder Singh Dhillon [2017 (4) TMI 1359 - ITAT DELHI] had held that the delay was liable to be condoned. In this case, we find that the delay was on account of the venial breach and as the assessee had filed the manual appeal within the time. Thus, respectfully following the principles laid down in the case of State of Punjab v. Shyamalal Murari & Others[1975 (10) TMI 105 - SUPREME COURT], the delay in e-filing of the appeal is condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits in accordance with law by allowing an opportunity of being heard to the assessee.
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