2019 (8) TMI 1624

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..... 9, 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 the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits. The orders of the ld. CIT(A) are set aside and the issues of the appeals restore to the file of the ld. CIT(A) to adjudicate the appeals on merits.
Shri George Mathan, Judicial Member And Shri S. Jayaraman, Accountant Member Appellant by : Mr. N. ArjunRaj, CA for S.Sridhar, Advocate Respondent by : Mr. ARV Sreenivasan, JCIT ORDER George Mathan, These three appeals filed by the assessee against the comm .....

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..... r the Assessment Year 2013-14. 5. In reply, the Ld.DR vehemently supported the order of the AO and the Ld.CIT(A). 6. We have considered the rival submissions. 7. A perusal of the decision of the co-ordinate Bench of this Tribunal in the case of Shri D.Saivenugopal vs. ITO, referred to supra, shows that the Co-ordinate Bench had followed the decision in the case of Shri GP Saravanan Vs. ITO in ITA No.279/Chny/2019 dated 10.05.2019 held as follows: "6. A perusal of the decision of the co-ordinate Bench of this Tribunal in the case of Shri G.P.Saravanan vs. ITO, referred to supra, wherein, it has been held as follows: 4. Having heard the Ld.counsel for the assessee and the Ld. D.R., this Tribunal finds that the appeal was manually filed .....

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..... y 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 the issues in this appeal are restored to the file of the Ld.CIT(A) for adjudication on merits. 8. In the result, the appeal filed by the assessee is allowed." 8. Respectfully following the decision of the Co-ordinate Bench of this Tribunal in the case of Shri D. Saivenugopal vs. ITO, referred to supra, the orders of the ld. CIT(A) are set aside and the issues of the appeals restore to the file of the ld. CIT(A) to adjudicate the appeals on merits. 9. .....

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