INCOME TAX ACT, 1961

Section 250

Appeals [CIT(A)] - Maintainability - Appeal dismissed for reason that it was not filed electronically -

Assessee had filed appeal before CIT(A) manually, which was dismissed in limine. It was held that vide Notification No. 11 of 2016 (F No. 149/150/2015-TPL) issued on 1-3-2016, any person who was required to file return of income electronically was to furnish appeal (Form No. 35) electronically only. CIT(A) also stated that vide Circular No. 20 of 2016, dated 26-5-2016, CBDT has extended date for e-filing of appeals. Thus, as assessee failed to file appeal electronically, appeal was dismissed as being infructuous. Held: Contention of assessee was supported by Circular issued by CBDT dated 26-5-2016 (Circular No. 20/2016) wherein it is stated that EVC functionality of verification of e-ITA appeals was made operational from 12-05-2016 for individuals and from 19-05-2016 for other persons. Thus, undisputedly, e-filing portal was not functioning on date of filing of appeal by assessee before CIT(A) manually, i.e., 29-4-2016. CIT(A) chose to dismiss appeal of assessee for sole reason that appeal was not filed in electronic form, although even Circular No. 20/2016 of CBDT fairly acknowledges that functionality was operative only from 19-5-2016 in assessee's case. It was not understandable as to how CIT(A) could have dismissed assessee's appeal for no fault on the part of the assessee. Assessee's appeal filed electronically later on was pending before CIT(A), thus, CIT(A) was directed to tag along instant appeal with appeal filed electronically and considered as one appeal for passing a reasoned order on merits.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14

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