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TMI Blog2018 (6) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 1-6-2018 - SHRI H.S. SIDHU, JUDICIAL MEMBER For The Assessee : Sh. Anoop Sharma, Adv. And Sh. Sanjay Parashar, Adv. For The Revenue : Ms. Ashima Neb, Sr. DR. ORDER This appeal has been filed by the Assessee against the Order dated 31.10.2017 of the Ld. Commissioner of Income Tax (Appeals), Ghaziabad relevant to assessment year 2013- 14. 2. The grounds raised in the appeal read as under:- 1. That the Ld. CIT (A) erred in law, on facts and in surrounding circumstances in dismissing, in limine the manual appeal (though filed within time prescribed in section 249(2) of I.T. Act) in exparte manner merely on a venial flaw of non filling of e-appeal, thereby resulting in meritorious matter being thrown ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity. 4. During the hearing, Ld. Counsel of the assessee has filed a small Paper Book containing pages 1-6 in which the assessee has attached the copy of application for condonation of delay in e-filing of appeal filed before Ld. CIT(A); copy of written submission dated 23.10.2017; acknowledgement of receipt dated 15.12.2017 of e-filing of appeal; copy of Form No. 35 dated 15.12.2017 alongwith statement of facts and grounds of appeal and certified that the above documents are on record of Ld. CIT(A). He submitted that Ld. CIT(A) has dismissed the manual appeal of the assessee in limine due to non-filing of eappeal and fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s. 147 of the Income Tax Act, 1961 together with Demand Notice; request letter dated 23.4.2016 before CIT(A)-29, New Delhi, for filing Manual Appeal; copy of Form No. 35 together with Grounds of appeal filed by the appellant before CIT(A)-29, New Delhi dated 25.4.2016 for AY 2008-09; Acknowledgement dated 25.6.2016 for e-filing of appeal before CIT(A), Delhi-29 in case of appellant for AY 2008-09, together with receipt; email dated 25.6.2016 received from Income tax India efiling. gov.in to the appellant; appellate order dated 30.11.2016 passed by CIT(A)-31, New Delhi vide appeal no. 116/2016-17/190; order u/s. 263 of the Income tax Act, 1961 dated 20.10.2016, passed by Principal CIT, Cetnral-3, New Delhi; Form No. 36 filed against order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. As per order u/s. 263, Ld. Pr. CIT(C)-3, New Delhi has directed the AO to reframe the assessment order for the assessment year 2008-09 in accordance with the provisions of law and the directions given in the said order. In view of the above, the impugned order becomes non-est and as a result the appeal filed against the same is rendered infructuous and accordingly, liable to be dismissed. 8. It may further be mentioned here that Rule 45 of the Income Tax Rules, 1962, mandate compulsory e-filing of appeals before the Commissioners of Income Tax (Appeals) w.e.f. 1.3.2016 in respect of persons who are required to furnish return of income electronically. The CBDT vide circular No. 20/2016 dated 26.5.2016, had extended the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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