TMI Blog2018 (5) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... be prevailed over technicalities. Therefore, we are of the considered view that the CIT(A) was erred in dismissing the appeal filed by the assessee as not maintainable, hence, we set aside the issue to the file of the Ld. CIT(A) and direct him to admit the appeal filed by the assessee by directing the assessee to file its appeal in electronic format and also to condone delay in filing such appeal in electronic format. We also direct the Ld. CIT(A) to decide the issues on merits. - Appeal filed by the assessee is allowed for statistical purposes. - ITA No.426/M/2018 - - - Dated:- 16-5-2018 - SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER For The Assessee : Shri. R.D. Kundalia, A.R. For The Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns towards unexplained share application money under section 68 of the Income Tax Act, 1961. 3. Aggrieved by the assessment order the assessee preferred appeal before the Ld. CIT(A). The assessee has filed its appeal manually in form No.35 on 29.04.16. The Ld. CIT(A) dismissed the appeal filed by the assessee by holding that the appeal filed by the assessee is not maintainable as the Central Board of Direct Taxes has issued a notification vide Notification No.SO 637(E) [No.11/2016 (F. No.149/150/2015- TPL)] dated 01.03.16 wherein it was mandatory on the assessees to file all appeals before the first appellate authority electronically under digital signature. The Ld. CIT(A) further observed that in this connection the Principal DGIT Syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant was required to file Return of Income electronically or not Under the circumstances, the appellant was mandatorily required to file the appeal, electronically in the first instance, and then by the extended date i.e. 15.06.2016 as per the Circular No. 20 which is not complied with. The manual appeal filed is not admissible as per provisions of Section 249(1) of the Act. Consequently, this appeal is treated as not maintainable and invalid abinito. Accordingly, there would be no cause to examine any other aspect of the appeal, including other statutory procedures, deficiency in documents or the merits of the case, etc. 4. The Ld. A.R. for the assessee submitted that the Ld. CIT(A) was erred in dismissing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also an admitted fact that the CBDT has extended such due date of filing of appeal in electronic mode up to 15.06.16 considering the hardships/technical glitches in filing the appeal electronically. Admittedly, the assessee has filed its appeal in paper form on 29.04.16. The assessee claims that it is unaware of the notification issued by the CBDT for filing appeals in electronic format, therefore, it has filed its appeal in manual form on 29.04.16. The assessee further claims that during transition period the provisions of notification should not be applied strictly. 7. Having heard both the sides, we find merits in the arguments of the assessee for the reason that during transition period the provisions of any notification or cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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