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2019 (4) TMI 2144 - AT - Income TaxDefect 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.
Issues: Appeal against order of CIT(A) dismissing appeal due to non-compliance with e-filing procedure.
Analysis: 1. The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-1, New Delhi for the assessment year 2008-09. The CIT(A) dismissed the appeal on the grounds that the new procedure of e-filing of appeal, as per notification no. 11/2016, required the appeal to be filed electronically in Form No. 35. 2. The bench raised a query regarding the dismissal of the appeal without allowing the assessee an opportunity to rectify the defect in the appeal. The Departmental Representative (DR) acknowledged that no such opportunity was provided to the assessee to rectify the filing of the appeal manually instead of electronically. 3. Considering the circumstances, the Accountant Member set aside the order of the CIT(A) and remanded the matter back for fresh disposal. The CIT(A) was directed to allow the assessee an opportunity to rectify any defects in the appeal. Consequently, the appeal of the assessee was allowed for statistical purposes. 4. The order was pronounced in the court at the close of the hearing on 1st April, 2019. The decision highlights the importance of adherence to procedural requirements in filing appeals electronically as per the prescribed rules and provides a safeguard for the assessee to rectify any inadvertent errors in compliance with the e-filing procedure.
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