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2019 (12) TMI 1502 - AT - Income TaxDelay in e-filing of appeal - E- Filing of appeal - HELD THAT - When the assessee admittedly filed appeal manually on 07.04.2016 and also filed electronically on 07.02.2019 and admittedly the CIT(A) has not issued any defect memo, the appeal filed electronically on 07.02.2019 would relate back to the date of originally filed the appeal manually on 07.04.2016. Therefore, there was no delay at all. Hence, the order of the CIT(Appeals) is set aside and the entire issue raised by the assessee 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: Delay in e-filing of appeal
Analysis: The appeal in question was against the order of the Commissioner of Income Tax (Appeals) and related to the assessment year 2013-14. The primary issue raised was the delay in e-filing the appeal, as the appeal was manually filed on 07.04.2016 but electronically filed on 07.02.2019, following the mandate of the Income Tax Act. The Commissioner had dismissed the appeal due to this delay in e-filing. Referring to a previous Tribunal order in a similar case, it was argued that e-filing subsequently relates back to manual filing, thereby eliminating any delay. The Tribunal found merit in this argument and noted that when the appeal was manually filed and not returned or issued a defect memo, the e-filing later related back to the original manual filing date. This finding was crucial in determining that there was no delay in filing the appeal. Based on the above reasoning and the precedent set by the previous Tribunal order, the current Tribunal set aside the Commissioner's decision and remitted the issue back to the Commissioner of Income Tax (Appeals) for reconsideration on merit. The Tribunal emphasized giving the assessee a reasonable opportunity in the process. Ultimately, the appeal by the assessee was allowed, and the order was pronounced in court on 4th December 2019 in Chennai. The decision highlighted the importance of understanding the legal implications of e-filing and its relation to manual filing dates to determine the timeliness of appeals in such cases.
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