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2019 (3) TMI 495 - AT - Income TaxMaintainability of appeal before CIT(A) - First appeal was filed manually - Dismissed in limine - again filed appeal electronically with Condonation of delay - CIT(A) dismissed appeal stating that assessee should have file an appeal before the ITAT. - HELD THAT:- The findings of the CIT(A) cannot be sustained in Law. CIT(A) vide his first order dated 21st April, 2017 dismissed the appeal of assessee being not maintainable and in limine because it was not filed electronically. Thus, the appeal of assessee was dismissed on technical reasons, without deciding the appeal of assessee on merits. There is no bar on assessee in filing appeal electronically subsequently against the order of the assessment passed by the AO on Dated 18th February, 2016. The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode. The findings of the CIT(A) are thus, liable to be set aside. The facts and circumstances above clearly explain that the delay in filing the appeal was bonafide and as such, the CIT(A) should have condone the delay in filing the appeal electronically as per the Rules. Condone the delay in filing the appeal electronically before Ld. CIT(A) and set aside the orders of the Ld. CIT(A). The appeal of assessee is restored to the file of Ld. CIT(A) with a direction to decide the appeal of assessee on merits, by giving reasonable sufficient opportunity of being heard to the assessee.
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