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TMI Blog2019 (4) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... granted to the assessee. As regards the maintainability of the appeal for want of e-filing, we note that the ld. CIT(A) except giving the reasons in the impugned order did not raise this defect by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though there was a defect in filing of appeal as the assessee did not file electronically but filed in physical form therefore, the said defect is required to be removed by the assessee. Accordingly, in the facts and circumstances of the case as well as in the interest of justice, we set aside the impugned order of the ld. CIT(A) and remand the matter to the record of the ld. CIT(A) for adjudication of the same afresh after giving an opportunity of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order and submitted that on 22.11.2018 when the case was listed for hearing the Authorized Representative of the assessee filed a letter for adjournment on the ground that he was busy in election of Central Council of ICAI scheduled to be held on 8th 9th December, 2018. Thus, when a reasonable cause was explained for seeking adjournment then the ld. CIT(A) should have granted one more opportunity of hearing to the assessee. He has pleaded that the matter may be set aside to the record of the ld. CIT(A) for deciding the same afresh after giving an opportunity of hearing to the assessee. 3. On the other hand, the ld. DR has vehemently objected to the request for setting aside the matter to the ld. CIT(A) and submitted that the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing then having regard to the facts and circumstances of the case one more opportunity ought to have been granted to the assessee. As regards the maintainability of the appeal for want of e-filing, we note that the ld. CIT(A) except giving the reasons in the impugned order did not raise this defect by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though there was a defect in filing of appeal as the assessee did not file electronically but filed in physical form therefore, the said defect is required to be removed by the assessee. Accordingly, in the facts and circumstances of the case as well as in the interest of justice, we set aside the impugned order of the ld. CIT(A) and remand the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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