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2019 (6) TMI 1612 - AT - Income TaxMandatory requirement of law to e-file the appeal - Appeal filled manually - delay of filling 909 days - HELD THAT - When the appeal was filed by the assessee manually if it is not in tune with the statutory requirement it is for the CIT(Appeals) either to issue a defect memo or to return the appeal filed manually to the assessee. Admittedly no such action was taken by the CIT(Appeals). The appeal was e-filed on 11.12.2018. Therefore this Tribunal is of the considered opinion that when the assessee admittedly filed the appeal manually on 02.05.2016 and also e-filed on 11.12.2018 the assessee s e-filing of appeal would relate back to the original date of filing appeal manually on 02.05.2016. There is no delay in filing the appeal. If e-filing of appeal on 11.12.2018 relates back to manual filing of appeal on 02.05.2016 there is no delay at all. CIT(Appeals) ought to have disposed of the appeal on merit. In view of the above we are unable to uphold the orders of the authorities below. Accordingly orders of both the authorities below are set aside and the entire issue is remitted back to the file of the CIT(Appeals). CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance with law after giving a reasonable opportunity to the assessee. Appeal filed by the assessee is allowed.
Issues:
1. Mandatory e-filing requirement for appeals from 01.03.2016. 2. Delay in filing the appeal. 3. Consideration of appeal on merit. 4. Relating e-filing back to manual filing date. Analysis: 1. The appeal was filed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 26.12.2018, pertaining to the assessment year 2007-08. The issue revolved around the mandatory e-filing requirement for appeals from 01.03.2016. 2. The assessee filed the appeal manually on 02.05.2016 and also e-filed it on 11.12.2018. The Commissioner of Income Tax (Appeals) found a delay of 909 days in filing the appeal and rejected it without considering the merit. The Departmental Representative also emphasized the mandatory e-filing requirement from 01.03.2016. 3. The Tribunal noted that no defect memo was issued or the appeal returned by the Commissioner of Income Tax (Appeals) regarding the manual filing on 02.05.2016. As the appeal was e-filed on 11.12.2018, the Tribunal opined that the e-filing related back to the original manual filing date, eliminating any delay. Consequently, the Tribunal set aside the orders of the lower authorities and remitted the issue back to the Commissioner of Income Tax (Appeals) for consideration on merit. 4. The Tribunal concluded that since the e-filing related back to the manual filing date, there was no delay in filing the appeal. Therefore, the Commissioner of Income Tax (Appeals) should have considered the appeal on merit. The appeal filed by the assessee was allowed, and the entire issue was remitted back for further consideration in accordance with the law.
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