TMI Blog2018 (5) TMI 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016. As noticed that the assessee had brought to the notice of the CIT(A) that delay in filing appeal on electronic mode was because of unintended technical lapse. In this connection, we observed that the online filing of appeal was newly introduced during the year under consideration because of which the assessee had faced difficulty in uploading the appeal electronically in the system. The issuing of circulars by the CBDT for extending the date of filing the appeal implicit constraint and elucidate the hiccup in uploading the prescribed appeal in the system electronically. Assessee had filed the appeal on 30/03/2016 manually within the due date which could not be uploaded electronically because of the reasons stated supra in this o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny by issuing of notice u/s. 143(2) of the act on 5th June, 2015. On scrutiny, it was discerned to the assessing officer that assessee had not made compliance with the provision of section 194C by not deducing tax on payment made in respect of expenditure incurred for freight and transport. Consequently, the assessing officer has made disallowance of transport charges of ₹ 34,43,324/- u/s. 40(a)(ia) of the act. 4. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT A) has dismissed the appeal of the assessee on the ground that assessee has made delay in filing the appeal on electronic mode. 5. We have heard the Ld. DR and perused the material on record carefully. The case of the assessee was subject to scru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed appeal in the system electronically. We also noticed that the assessee had filed the appeal on 30/03/2016 manually within the due date which could not be uploaded electronically because of the reasons stated supra in this order. The above stated facts and findings indeed indicate that there was a bona fide reasonable cause for not filing the appeal electronically by the assessee, therefore, as per our considered opinion the ld. CIT(A) is not justified in dismissing the appeal. In view of the above facts and circumstances, we restore this appeal to the file of the ld. CIT (A) for adjudication on merit after affording adequate opportunities to the assessee. 6. In the result, the appeal of the assesee is allowed for statisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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