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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 ..... iled in paper format. Even otherwise, he is not authorised to do so. Therefore, appeal is dismissed. In the interest of justice, looking at the various litigations through which assessee is going, we give liberty to the assessee to file a fresh appeal before CIT (A) in electronic format in accordance with the rule along with the necessary application for condonation of delay, justifying the cause in delay in filing of the appeal. If such appeal is filed by the assessee, the learned CIT A may hear the appeal of the assessee after condoning the delay, if found in accordance with the law. Assessee is directed to file the appeal before the learned CIT- A within three months from the date of receipt of this order. - ITA No. 6443/Del/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the ex-parte order passed the assessing officer under sections 147/ 144 of the Act. 3. That on the facts and circumstances of the case and in law, the CIT(A) erred in not holding that the ex-parte reassessment order passed by the assessing officer was beyond jurisdiction, illegal and bad in law in terms of section 147 to 151 of the Act and being passed in gross violation of principles of natural justice. 3.1 That the CIT(A) erred on facts and in law in not appreciating that the reassessment proceedings initiated without any tangible material, merely on basis of some ex-parte information from DDIT (Inv) Shimla without any independent application of mind/ enquiry by the assessing officer, was illegal and bad in law. 4. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs however the agreement to sale of the land was registered on 1/5/2006 for only ₹ 15 lakhs. Thus, balance sum was paid through an unaccounted income/cash. Thus, notice under section 148 was issued on 20/3/2014. Assessee did not file any original return of income and further did not file any return in response to notice under section 148. Subsequently, after a lot of correspondence on 15/05/2014 the assessee company submitted a letter dated 13/05/2014 along with the computation of total income and unaudited unsigned balance sheet of the company. Subsequently notices issued under section 142 of the income tax act were also not complied with. Show cause notice dated 13/2/2015 was also not complied. Therefore based on the information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasons as well as to file the electronic appeal and to make an application for condonation of delay, the assessee did not make any such effort but provided to give an explanation. Therefore the appeal of the assessee was found to be non-est and dismissed in limine. 5. The assessee aggrieved with the order of the learned assessing officer has preferred this appeal before us. The assessee explained that it has compelling reasons for filing paper appeal instead of electronic appeal. It was further stated that there is a pending dispute between the management groups and parties in the business of the appellant could not take off and therefore the appellant could not file its financial accounts for the relevant year or file income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further referred to the order of the honourable Delhi High Court dated 24/10 /2017, he further submitted that honourable High Court has not allowed the assessee any relaxation in any of the provisions of the income tax act and rules there under. Therefore , even as per the order of the honourable High Court, they have directed the assessee to approach the income tax authorities. Therefore, assessee is bound to file an appeal before the Commissioner of income tax in electronic format. 7. We have carefully considered the rival contentions and perused the order of the lower authorities. The assessee was required to file an appeal in electronic format before the Commissioner of income. Assessee did not do that. Therefore, the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oached the income tax officer by attending his office and requesting him to grant the login or assessee approach the CPC or not is not known. Seriously, in this case the efforts of the assessee in pursuing this appeal are wanting. What are the efforts the assessee made after writing this letter to the assessing officer were not at all placed before us. Even otherwise looking to the series of correspondence placed before us, each time assessee approached the income tax authorities after a considerable lag of time. This itself shows that assessee is not serious in pursuing this appeal. In view of this, we do not find any infirmity in the order of the learned CIT A to the extent in not acceding request of the assessee to consider appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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