Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1514 - AT - Income TaxE-Filing of appeal - Non maintainability of appeal as filled manually as a paper appeal - Appeal filed by the Assessee manually and not electronically - Held that:- In the present case, admittedly the assessment order has been passed before 01.03.2016, so the claim of the assessee that the said Circular as mandated appeals before the ld. Commissioner of Income Tax (Appeals) to be filed electronically is applicable to assessment orders passed after 01.03.2016, cannot be brushed aside summarily. In the above CBDT Circular, admittedly there is no discussion about the date of assessment order, with respect to which the said Circular is applicable. A construction that the said Circular is not applicable to assessment orders passed prior to 01.3.2016, cannot be said to be totally unsustainable The Hon’ble Apex Court in the case of CIT v. Vegetable Products Ltd. [1973 (1) TMI 1 - SUPREME Court] has expounded that if two constructions are possible, one in favour of the assessee should be applied. On the facts of the present case, and on the touch stone of the above said Hon’ble Apex Court decision, it is of considered opinion that the assessee’s plea that the appeal filed manually for assessment order passed prior to 01.03.2016, should be admitted by the ld. Commissioner of Income Tax (Appeals), is cogent. More so, when the ld. Commissioner of Income Tax (Appeals) in his earlier paragraph has accepted that the appeal is well within time. Accordingly direct the ld. Commissioner of Income Tax (Appeals) to admit the aforesaid appeal of the assessee.
|