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2019 (8) TMI 1624 - AT - Income TaxNon filling of appeal electronically within period of limitation - Appeal filed manually - - Whether appeal cannot be treated as non-est in the eyes of law as appeal was not filed electronically as prescribed under Rule 45 of the Income Tax Rules 1962? - HELD THAT - A perusal of the decision of the co-ordinate Bench of this Tribunal in the case of Shri D.Saivenugopal 2019 (6) TMI 1578 - ITAT CHENNAI as the assessee has filed its appeal manually on 25.04.2016 and has e-filed the same on 12.01.2019 the said e-filed appeal would in fact relate back to the date of filing of the appeal manually on 25.04.2016. This being so we are of the view that the order of the Ld.CIT(A) is unsustainable and consequently set aside the same and the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits. The orders of the ld. CIT(A) are set aside and the issues of the appeals restore to the file of the ld. CIT(A) to adjudicate the appeals on merits.
Issues:
Appeals against common Order of CIT (Appeals) for Assessment Years 2010-11, 2011-12 & 2013-14 - Manual filing of appeals - E-filing requirement - Dismissal of appeals by CIT (Appeals) - Delay in filing - Applicability of previous Tribunal decisions. Analysis: The appeals were filed manually by the assessee against the common Order of CIT (Appeals) for the mentioned Assessment Years. The issue revolved around the requirement of e-filing as per the show cause notice by CIT (Appeals). The appeals were dismissed by CIT (Appeals) for delay in filing and non-compliance with e-filing for one of the years. The assessee contended that the appeals were filed manually within the statutory timeline and subsequently e-filed. The argument was supported by citing a Co-ordinate Bench decision in a similar case. The Department, however, supported the orders of the AO and CIT (Appeals). The Tribunal considered the submissions and referred to a Co-ordinate Bench decision in a similar matter. The Tribunal emphasized that when an appeal is manually filed within the statutory period and later e-filed, the e-filing relates back to the original manual filing date, thereby eliminating any delay. It was highlighted that if no defect memo was issued or the appeal returned, the appeal should be considered as filed in compliance with statutory requirements. Consequently, the Tribunal set aside the orders of both lower authorities and remitted the issue back to CIT (Appeals) for adjudication on merits. Relying on the Co-ordinate Bench decision, the Tribunal found that the assessee's e-filing related back to the original manual filing date. Therefore, the orders of CIT (Appeals) were deemed unsustainable, and the issues were restored to CIT (Appeals) for adjudication on merits. Subsequently, all the appeals filed by the assessee were partly allowed for statistical purposes. The Tribunal pronounced the order in an open court in Chennai on the 27th day of August, 2019.
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