INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Application for condonation of delay - Remand of matter -

Notices under section 143(2) and 142(1) were issued and served on assessee and in response assessee filed relevant information as called for. After verifying the relevant documents, AO made certain disallowances. CIT(A) observed that assessee was required to file appeal electronically which was mandatory. Assessee filed e-appeal subsequently, but CIT(A) dismissed appeal of assessee on the ground that there was issue of condonation of delay as neither there was proper petition for condonation of delay nor was there sufficient cause established to condone the delay. Held: Assessee had already filed appeal in paper form, however only e-filing of appeal was not done by assessee and the same was only a technical consideration. Since appeal in the paper form was already with CIT(A), therefore in that eventuality CIT(A) ought not to have dismissed the appeal solely on the ground that assessee had not filed the appeal electronically within time. Accordingly, matter was remanded back to CIT(A) with a direction to consider the appeal filed by the assessee after condoning the delay

REFERRED : Rani Kusum v. Kanchan Devi & Ors. AIR 2005 (SC) 3304 State Of Punjab & Anr. v. Shamlal Murari & Anr AIR 1976 (SC) 1177 Gurinder Singh Dhillon v. ITO ITA No. 6595/Del/16 : 2018 TaxPub(DT) 3801 (Del-Trib)

FAVOUR : In assessee's favour by way of remand

A.Y. : 2013-14

SUBSCRIBE FOR FULL CONTENT