TMI Blog2019 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... fication Functionality for the verification of e-appeals was made operational only with effect from 12.05.2016 for individuals and from 19.05.2019 for other persons. There were other issues as well including the prescription for word limit for grounds of appeal as well as the mapping of jurisdiction of the Appellate Commissioner. In recognition of the aforesaid difficulties, the time limit for application of the Circular was extended up to 15th June, 2016. E-appeals filed within the aforesaid extended period were to be treated as valid. In the present case, the manual appeal has, admittedly, been filed on time. CIT(A) has also heard the matter on merits on two(2) occasions and written submissions of the petitioner are available on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents. 3. The petitioner is an assessee on the file of the 1st respondent and suffered an order of assessment in respect of assessment year 2013-14, vide order dated 22.03.2016. He filed an appeal against the same before the CIT(A)/the 2nd respondent herein, filed manually on 28.04.2016. 4. Rule 45 of the Income Tax Rules, 1962 ('Rules') provide for the form of appeal to the CIT(A). With effect from 01.03.2016, the Rules stood amended to state, among other things that, any appeal to be filed before the CIT(A) in Form No.35, shall, in the case of a person who is required to furnish return of income electronically under Rule 12(3), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a written submission was filed, the case was heard, and the matter adjourned. 7. It appears that the CIT(A), has thereafter noted the position that the appeal had been filed on 02.05.2016 manually and thus, was defective in the light of Rule 45 of the Rules. A notice was thus issued on 11.12.2018 pointing out the aforesaid defect and calling for rectification thereof in the following terms. Rule 45 of the Tax Rules, 1962 mandates compulsory e-filing of appeals before the Commissioner of Income Tax(Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically. The due date was extended upto 15/06/2016. It appears from this office record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are requested to treat the appeal as valid and dispose the same in accordance with law. 9. It is in the light of the aforesaid submission of the assesser that the impugned order has been passed on 28.12.2018, dismissing the appeal of the petitioner, in limine and as invalid. 10. The amendment to Rule 45 is effective, 01.03.2016. However, the Central Bureau of Direct Taxes, in recognition of the position that assessees were not fully aware of the new procedure, had issued Circular No.20/2016 dated 26.05.2016. The Circular recognizes the lacunae in the e-filing procedures. It also admits that Electronic Verification Functionality for the verification of e-appeals was made operational only with effect from 12.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any inconvenience cause to the taxpayer on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time for filing of such e-appeals. E-Appeals which were due to be filed by 15th May, 2016 can be filed up to 15th June, 2016. All e-appeals filed within this extended period would be treated as appeals filed in time. 12. I am to decide in the light of the aforesaid Circular, as to whether, the appeal filed manually by the petitioner on 28.04.2016 is to be treated as a valid appeal to be heard and disposed on merits. 13. Clearly, the amendment to Rule 45 is a continuation of the process of technological upgradation of the Income Tax Department. This proces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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