TMI Blog2019 (6) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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 e-filed on 11.12.2018. Therefore, this Tribunal is of the considered opinion that when the assessee admittedly filed the appeal manually on 02.05.2016 and also e-filed on 11.12.2018, the assessee s e-filing of appeal would relate back to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER For the Appellant : Shri K. Balasubramanian, Advocate For the Respondent : Shri Sridhar Dora, 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 26.12.2018 and pertains to assessment year 2007-08. 2. Shri K. Balasubramanian, the Ld.counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appeal was filed by the assessee manually, if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 result, the appeal filed by the assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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