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TMI Blog2017 (4) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 as prescribed under the act along with all the required compliances and the same has been taken on note by the CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act'). 4. Being aggrieved, the assessee carried the matter before the ld. CIT (A) who dismissed the appeal ex-parte in limine by observing in para 3.5 of the impugned order as under :- "3.5 To sum up, the appellant was required to file the appeal only in electronic form latest by 15.06.2016. However, the present appeal / copy of the appeal filed manually in this office is a paper appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation." 5. Now, the assessee is in appeal. 6. The ld. Counsel for the assessee submitted that the provision for filing the appeal electronically came into force only in this year and before that the appeal was required to be filed manually which the assessee filed on 18.04.2016 well in time as per the old provision and later on, the appeal was also filed electronically on 08.10.2016 but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CBDT extended the period for filing the appeal electronically to 15.06.2016 and the assessee filed the appeal electronically on 08.10.2016. In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We, therefore, considering the totality of the facts, direct the ld. CIT (A) to decide the appeal of the assessee on merits after condoning the delay, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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