TMI Blog2019 (5) TMI 1847X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of 2-1/2 years - HELD THAT:- When the appeal was filed by the assessee manually, if it is not in tune with the statutory requirement, it is for the CIT(Appeals) either to issue a defect memo or to return the appeal filed manually, to the assessee. Admittedly, no such action was taken by the CIT(Appeals). The appeal was efiled on 22.12.2018. Therefore, this Tribunal is of the considered opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER For the Appellant : Ms.A. Sushma Harini, Advocate For the Respondent : Shri AR.V. Sreenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 31.12.2018 and pertains to assessment year 2013-14. 2. Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, there was a delay of 2-1/2 years. Since there was no explanation forthcoming from the assessee, according to the Ld. D.R., the same was rejected. 4. Having heard the Ld.counsel for the assessee and the Ld. D.R., this Tribunal finds that the appeal was manually filed on 02.05.2016. It is not the case of the Revenue that any defect memo was issued or the appeal was returned. When the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on merit. In view of the above, we are unable to uphold the orders of the authorities below. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the CIT(Appeals). The CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the assessee. 5. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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