TMI Blog2021 (10) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... has dismissed the appeal in limine treating the same as non-est, since, the assessee has not e-filed the appeal and has filed the same manually in paper form. The Co-ordinate Benches of the Tribunal are taking a lenient view in such cases with a direction to the Ld. CIT(A) to allow the assessee to e-file the appeal and decide the appeal on merit. We, direct the Ld. CIT(A) to allow the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g system electronically, although the appeal was filed manually in paper format within due time. The other grounds of appeal are same as per appeal filed before the Commissioner of Income tax (Appeals)-9, New Delhi, which are as under:- 2. on the facts and circumstances of the case the Ld. Assessing Officer erred in disallowing a sum of ₹ 2,00,000/- on Adhoc basis out of Vehicle Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r erred in initiating penalty proceedings u/s 271(1) (c) of the Income Tax Act 1961 for furnishing inaccurate particulars/conceal of income by the appellant. 3. After hearing both the sides, we find that the assessee is a private limited company, engaged in the business of Civil Construction. It filed its return of income on 27.09.2013 declaring total income of ₹ 1,10,53,840/-, which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s w.e.f. 01.03.2016 to 15.06.2016 vide circular no.20/2016 dated 26.05.2016. Since, the assessee in the instant case has filed the appeal manually in paper form and did not file the appeal electronically within that date i.e. 15.06.2016, therefore, he asked the assessee to inform whether the appeal had been e-filed by 15.06.2016 or alternatively, he was exempted from filing e-appeal in terms of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in limine treating the same as non-est, since, the assessee has not e-filed the appeal and has filed the same manually in paper form. The Co-ordinate Benches of the Tribunal are taking a lenient view in such cases with a direction to the Ld. CIT(A) to allow the assessee to e-file the appeal and decide the appeal on merit. We, direct the Ld. CIT(A) to allow the assessee to file the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
