| The Tax Publishers2020 TaxPub(DT) 2387 (Del-Trib) INCOME TAX ACT, 1961
Section 250
Where assessee resisted all the opportunities before CIT(A) to file appeal in electronic format, therefore, the appeal was rightly dismissed by the CIT(A) for non-prosecution, however, looking at the various litigations through which the assessee was going, the assessee was provided liberty to file a fresh appeal before the CIT(A) in electronic format with the necessary application for condonation of delay.
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Appeal [CIT(A)] - Maintainability - Appeal filed manually and in paper form - Assessee resisted all opportunities to file appeal in electronic format
Assessee-company preferred an appeal before CIT(A). CIT(A) noted that the assessee filed the appeal manually and in paper form. He further, noted that in terms of amended rule 45 read with rule 12(3), the assessee was required to furnish the appeal electronically. Thus, he found that no proper appeal had been filed before him and accordingly, he issued notice to the assessee. Assessee submitted that the appeal filed by it should be accepted by condoning the delay. CIT(A) held that he did not have any power to accept the manual appeal as the assessee was required to file the appeal only in electronic form after 1-3-2016. Further, despite the provision of opportunity to explain the reasons as well as to file the electronic appeal and to make an application for condonation of delay, the assessee did not make any such effort but provided to give an explanation. Therefore, the appeal of the assessee was dismissed in limine. Held: Assessee was required to file appeal in electronic format before CIT(A) but it did not do that. Further, the assessee was given enough opportunity by the CIT(A) to file the appeal in electronic format. Despite that, the assessee did not file any appeal in electronic format but requested the CIT(A) to consider the paper appeal. In fact, requesting an officer to do something, which he is not authorized to do, no fault can be found in rejecting such request. As the assessee resisted all the opportunities before the CIT(A) to file the appeal in electronic format, therefore, the appeal was rightly dismissed by the CIT(A) for non prosecution. However, looking at the various litigations through which the assessee was going, the assessee was provided liberty to file a fresh appeal before the CIT(A) in electronic format with the necessary application for condonation of delay.
REFERRED :
FAVOUR : Partly in favour of assessee
A.Y. : 2007-08
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