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TMI Blog2019 (6) TMI 1578X X X X Extracts X X X X X X X X Extracts X X X X ..... as not filed under e-filing - HELD THAT:- Assessee had replied and the reply was rejected and the manual appeal was filed by the assessee is treated as void, ab initio and the delay in filing of the appeal in respect of e-filing was not condoned and the appeal was dismissed in limine. Under similar circumstances, in the case of Shri G.P.Saravanan [ 2019 (5) TMI 1847 - ITAT CHENNAI] it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mrs.D.Rohini, JCIT ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: This is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-15, Chennai, in ITA No.91/CIT(A)- 15/2016-17 dated 28.12.2018 for the AY 2013-14. 2. Mrs.D.Rohini, JCIT, represented on behalf of the Revenue and Mr.R.Padmanabhan, CA, represented on behalf of the assessee. 3. It was subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -filing was not condoned and the appeal was dismissed in limine. It was a submission that under similar circumstances, in the case of Shri G.P.Saravanan vs. ITO in ITA No.279/Chny/2019 vide an order dated 10.05.2019, it was held that when the assessee has filed an appeal manually and also e-filing for such appeal would related back to the original date of filing of appeal manually and consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory requirement, it is for the CIT(Appeals) either to issue a defect memo or to return the appeal filed manually, to the assessee. Admittedly, no such action was taken by the CIT(Appeals). The appeal was efiled on 22.12.2018. Therefore, this Tribunal is of the considered opinion that when the assessee admittedly filed the appeal manually on 02.05.2016 and also e-filed on 22.12.2018, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of Shri G.P.Saravanan vs. ITO, referred to supra, as the assessee has filed its appeal manually on 25.04.2016 and has e-filed the same on 12.01.2019, the said e-filed appeal would in fact relate back to the date of filing of the appeal manually on 25.04.2016. This being so, we are of the view that the order of the Ld.CIT(A) is unsustainable and consequently, set aside the same and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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