2017 (4) TMI 1359 - AT - Income Tax

Ex-parte dismissal of the appeal by the first appellate authority - mandation of filling appeal electronically - delay in filing appeal - Held that - In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We direct the CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, in filing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the CIT (A) which is mentioned in para 3.1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure - Appeal of the assessee is allowed for statistical purposes.

Summary

Issues:
Appeal against ex-parte dismissal by CIT (A) - Compliance with electronic filing requirements - Condonation of delay in filing electronically.

Analysis:
The appeal was filed by the assessee against the ex-parte dismissal by the CIT (A) on the grounds of non-compliance with electronic filing requirements. The assessee had initially filed the appeal manually within the prescribed time, but later electronically filed it after the deadline. The CIT (A) dismissed the appeal, stating that the paper appeal did not meet the requirements of the rules, emphasizing the need for electronic filing within the extended period. The assessee contended that the manual appeal was filed in time as per the old provisions and the electronic filing was done to comply with the updated rules. The Tribunal noted that the earlier manual appeal was timely and directed the CIT (A) to consider the appeal on merits after condoning any delay in electronic filing. The Tribunal acknowledged the procedural changes and the assessee's explanation for the delay due to technical issues and lack of knowledge about the new e-filing procedure. Consequently, the impugned order was set aside, and the CIT (A) was instructed to provide a reasonable opportunity for the assessee to be heard and decide the appeal on its merits.

In conclusion, the appeal was allowed for statistical purposes, emphasizing the importance of considering the totality of facts, procedural changes, and the assessee's explanation for any delays in electronic filing. The Tribunal's decision highlighted the need for a fair assessment of compliance issues and the provision of opportunities for parties to present their case effectively.