INCOME TAX ACT, 1961

Section 246A

Appeal [CIT(A)] - Maintainability - Default of not having filed appeal electronically -

Assessee filed appeal against the order of CIT(A) which dismissed the appeal petition on the basis of alleged compliance default of not having filed electronically. Held: The issue involved was squarely covered by an order in the case of All India Federation of Tax Practitioners, Mumbai, v. ITO (E)-1(2), Mumbai ((ITA No. 7134/Mum/2017, dated 4-5-2018] : 2018 TaxPub(DT) 3536 (Mum-Trib)] as observing that the default on the part of the assessee in filing the appeal in paper form was merely a technical defect which could not be allowed to overshadow the cause of substantial justice. Thus, appeal in all fairness and in the very interest of justice was restored to the file of CIT(A) to consider the appeal which was electronically filed by the assessee as having been filed on the date on which the same was manually filed in paper form.

Followed:All India Federation of Tax Practitioners v. ITO (E)-1(2), Mumbai [(ITA No. 7134/Mum/2017, dated 4-5-2018) : 2018 TaxPub(DT) 3536 (Mum-Trib)].

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2011-12

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