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2019 (4) TMI 2144 - ITAT DELHIDefect of filing the appeal manually instead of electronically - scope of new procedure of e-filing of appeal - As per rule 45(2)(a), a person who is required to file the return of income electronically, was to furnish appeal in Form No. 35 in electronic mode only - as argued appeal of the assessee dismissed without allowing the assessee an opportunity to rectify the defect in the appeal. HELD THAT:- As DR agreed that no opportunity was allowed to the assessee to rectify the defect of filing the appeal manually instead of electronically. We set aside the order of the CIT(A) and remand the matter back to his file to dispose of appeal of the assessee afresh after allowing opportunity to the assessee to rectify the defect in the appeal if any. Thus, the appeal of the assesse is allowed for statistical purposes.
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