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TMI Blog2020 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissing the appeal filed by the appellant against order under section 147/ 144 of the Income Tax Act, 1961 ("the Act") in paper form (hereinafter referred to as "paper appeal") in limine as not maintainable on the ground that appeal had not been filed electronically, is illegal and bad in law. 1.1. Without prejudice, that on facts and circumstances of the case, the CIT(A) erred on facts and in law in not condoning the delay in filing paper appeal considering that filing of electronic appeal was not possible in as much as no log-in details are/ were available for the company owing to - (i) dispute(s) within the management; (ii) seizure of books of accounts by the Company Law Board; and (iii) restrain on Directors to act on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer under section 68 of the Act on account of increase in current liabilities during the relevant year. 7. That on facts and circumstances of the case and in law, the CIT(A) erred in not deleting addition of Rs. 30,00,000 made by the assessing officer under section 69C of the Act towards purchase of agricultural land allegedly non-disclosed in the balance sheet of the appellant company. 8. That on facts and circumstances of the case and in law, the CIT(A) erred in not deleting interest levied/ computed by the assessing officer under section 234A, 234B and 23 4C of the Act." 3. Brief facts of the case shows that assessee is a company, whose case was reopened by issue of notice under section 147 of the income tax act noting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see company has filed appeal manually and in the paper form on 4/05/2018 via speed post. He noted that in terms of the amended rule 45 read with rule 12 (3) of the income tax rules, 1962 the appellant was required to furnish the appeal electronically either through digital signature or through electronic verification mode. Thus, he found that no proper appeal has been filed before him; he issued notice to the assessee company. The assessee on 31/7/2018 submitted that appeal filed by the assessee should be accepted by condoning the delay. The learned CIT - A dismissed the appeal of the assessee holding that he does not have any power to accept the manual appeal as assessee were required to file the appeal only in electronic form after 1/3/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore the assessee filed an appeal in paper format before the learned CIT appeal. The assessee also submitted that it has made adequate effort by writing to the income tax helpdesk and also to the assessing officer for allowing the web portal access to the assessee. Therefore it was prayed by the assessee that the order passed by the learned CIT - A on this technical ground may be set aside and he may be directed to consider the appeal and issues on merits. 6. The learned departmental representative vehemently supported the order of the learned CIT - A and submitted that after the appointed date i.e. 1/3/2016 there is an amendment in the law by which the electronic filing of the appeal before the authorities is mandatory. He submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our it is noted that assessee company did not file returns. It did not appear before the assessing officer. It resisted all opportunities before the CIT appeal to file appeal in electronic format. Therefore, the appeal was dismissed for non prosecution. Even the application for restoration was also filed after two years. All these facts show that despite fighting all the court cases at various forums, the assessee did not find adequate time and method to file an appeal in electronic format. Assessee has given email dated 17 April 2018 received from the Efiling helpdesk which has given the assessee adequate guidance for filing the appeal. On 3 July 2019, the assessee wrote a letter to the income tax officer for restoration of login. What hap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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