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2020 (8) TMI 723 - AT - Income TaxDismissal of appeal as not filling appeal in electronic form - assessee before the Ld. CIT (A) had to be filed manually on 29.04.2016 by the assessee because, as per the assessee, e-portal for filing the appeals was not functioning properly - HELD THAT:- Contention of the assessee is supported by the Circular issued by the CBDT dated 26th May, 2016 (Circular No. 20/2016) wherein it has been stated that EVC functionality of verification of eITA appeals was made operational from 12.05.2016 for individuals and from 19.05.2016 for other persons. Thus, undisputedly, the e-filing portal was not functioning on the date of filing of appeal by the assessee before the Ld. CIT (A) manually i.e. 29.04.2016. CIT (A) chose to dismiss the appeal of the assessee for the sole reason that the appeal before him was not filed in the electronic form although even Circular No. 20/2016 of the CBDT fairly acknowledges that the functionality was operative only from 19.05.2016 in the assessee’s case - we fail to understand as to how the Ld. First Appellate Authority could have dismissed the assessee’s appeal for no fault on the part of the assessee. Assessee’s appeal filed electronically later on i.e. on 10.05.2017 is still pending before the Ld. CIT (A) - thus restore this appeal to the file of the CIT (A) and direct that this appeal be tagged along with the appeal filed electronically on 10.05.2017 and be considered as one appeal for passing a reasoned order on merits as per law after giving proper opportunity to the assessee to present its case. Appeal of the assessee stands allowed for statistical purposes.
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