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TMI Blog2017 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, the Ld. CIT(A) has erred by arriving at a conclusion that the order passed by the Assessing Officer u/s 143(3) r.w.s. 147 has become non-est based on the observation that Ld. Pr. CIT.{C)-3, New Delhi has passed an order u/s 263 of the Act and that under the said order, Ld. Pr. CIT has directed Assessing Officer to reframe the Assessment order for the relevant year. 2.1 On the facts and in the circumstances of the case, the learned CIT(A) has erred by dismissing the appeal u/s 264A of the Act preferred by' the appellant against the order passed by Assessing Officer u/s 143(3) r.w.s. 147 which is without any basis whatsoever to the effect that Ld. CIT(A) has been vague as to on which ground he has dismissed the appeal. 2.2 On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 for e-filing of appeal before CIT(A), Delhi-29 in case of appellant for AY 2008-09, together with receipt; email dated 25.6.2016 received from Income tax India e-filing.gov.in to the appellant; appellate order dated 30.11.2016 passed by CIT(A)-31, New Delhi vide appeal no. 116/2016-17/190; order u/s. 263 of the Income tax Act, 1961 dated 20.10.2016, passed by Principal CIT, Cetnral-3, New Delhi; Form No. 36 filed against order u/s. 263 before the ITAT in Appeal No. 6427/Del/2016 on 16.12.2016 together with grounds of appeal and tax challan receipt; Circular No. 20/2016 dated 26.5.2016 issued by CBDT on the subject of E-filing of appeals : extension of time limit; judgment of Hon'ble Supreme Court of India in Hossein Kasam Dada vs. State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) r.w.s. 147 of the Income Tax Act, 1961 together with Demand Notice; request letter dated 23.4.2016 before CIT(A)-29, New Delhi, for filing Manual Appeal; copy of Form No. 35 together with Grounds of appeal filed by the appellant before CIT(A)-29, New Delhi dated 25.4.2016 for AY 2008-09; Acknowledgement dated 25.6.2016 for e-filing of appeal before CIT(A), Delhi-29 in case of appellant for AY 2008-09, together with receipt; email dated 25.6.2016 received from Income tax India efiling. gov.in to the appellant; appellate order dated 30.11.2016 passed by CIT(A)-31, New Delhi vide appeal no. 116/2016-17/190; order u/s. 263 of the Income tax Act, 1961 dated 20.10.2016, passed by Principal CIT, Cetnral-3, New Delhi; Form No. 36 filed against o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. As per order u/s. 263, Ld. Pr. CIT(C)-3, New Delhi has directed the AO to reframe the assessment order for the assessment year 2008-09 in accordance with the provisions of law and the directions given in the said order. In view of the above, the impugned order becomes non-est and as a result the appeal filed against the same is rendered infructuous and accordingly, liable to be dismissed. 8. It may further be mentioned here that Rule 45 of the Income Tax Rules, 1962, mandate compulsory e-filing of appeals before the Commissioners of Income Tax (Appeals) w.e.f. 1.3.2016 in respect of persons who are required to furnish return of income electronically. The CBDT vide circular No. 20/2016 dated 26.5.2016, had extended the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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