TMI Blog2017 (4) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure - Appeal of the assessee is allowed for statistical purposes. - ITA No.6595/Del/2016 - - - Dated:- 19-4-2017 - Sh. N. K. Saini, AM and Sh. Amit Shukla, JM Assessee by : Shri Deepak Thakkar, CA Revenue by : Shri Anil Kumar Sharma, Senior DR ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 24.10.2016 of ld. CIT(A) - 5, Delhi. 2. Following grounds have been raised in this appeal :- The action of the CIT (A) 5 for dismissing the appeal is unjust, arbitrary and illegal as original paper appeal has been filed due within time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andatory required to file the appeal electronically within the extended period till 15/6/2016, but has failed to do, the appeal cannot be treated as filled as per the mandates of the Act / Rules and there being no other way by which the defect could be removed other than by filing the appeal electronically (as per the applicable provisions), the paper appeal is to be treated as non-est and the appeal is to be dismissed in limine. The appellant has filed the appeal electronically on 08.10.2016, which would be considered, in the priority of disposal of appeal as per CBDT parameters, and having due regard to application for condonation. 5. Now, the assessee is in appeal. 6. The ld. Counsel for the assessee submitted that the provision f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the ld. CIT (A) which is mentioned in para 3.1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure. In view of the aforesaid discussion, we set aside the impugned order and direct the ld. CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, by providing due and reasonable opportunity of being heard to the assessee. 9. In the result, the appeal of the assessee is allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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