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TMI Blog2018 (2) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... ondone the delay in filing the appeal in electronic form before the ld. Commissioner of Income Tax (Appeals). The CIT(Appeals) is directed to consider the issue in appeal on merits and pass a speaking order after giving the assessee proper opportunity of being heard. In the result this appeal by the assessee stands allowed for statistical purposes - I.T.A. No.5475/Mum/2017 (Assessment Year: 2013-14) - - - Dated:- 5-2-2018 - Shri Shamim Yahya, J. Appellant by: Shri Prayag Jha Respondent by: Ms. Hemalatha ORDER Per Shamim Yahya, This appeal by the assessee is directed against the order by the Commissioner of Income Tax (Appeals) dated 28.06.2017 and pertains to the assessment year 2013-14. 2. The grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 in Paper Form. Subsequently, it was observed that Rule 45 of the Income Tax Rules have been modified w.e.f 01.03.2016 and the same provides that w.e.f. 01.03.2016, the appeals before the CIT(Appeals) shall be made in modified Form No. 35, electronically, where the assessee under sub rule (3) of Rule 12 is required to file return of income electronically. Further, vide CBDT Notification No. 11/2016 dated 01.03.2016, the Form No. 35, in which the appeal before the CIT(Appeals) is required to be filed, was also modified. 3.3 The CBDT vide Circular No. 20/2016 dated 26.05.2016 had clarified that those assesses who could not file appeals electronically on or after 01.03.20 it due to lack of knowledge/technical issue and had filed Paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They have only clarified that an assessee who is not able to file an appeal electronically after 01.03.2016, for some reason, should file appeal electronically till 15.06.2016. We did not file e-appeal till 12.06.2016. However, after noticing the Notification of the CBDT; we filed our appeal electronically on 12.12.2016. We have to request that our appeal filed manually on 14.03.2016 z not be dismissed on technical ground but be clubbed with the appeal filed electronically on 12.12.2016 and be considered together tor decision. However, in case this request is not found acceptable and the appeal filed manually is considered separate from the appeal filed electronic for the purpose of taking decision, then both the appeals may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above order, the assessee is in appeal before the ITAT. 6. Upon hearing both the counsel and perusing the records I find that there was reasonable cause for the delay in assessee's filing the appeal in electronic form. This was the first year of the rule that appeals are to be filed electronically. Further, there is plea by the assessee that there were some technical glitches in the server also. In my considered opinion, the reasonable cause attributed has considerable cogency. Hence, I condone the delay in filing the appeal in electronic form before the ld. Commissioner of Income Tax (Appeals). The ld. Commissioner of Income Tax (Appeals) is directed to consider the issue in appeal on merits and pass a speaking order after givin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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