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TMI Blog2020 (1) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. D.R., it is a mandatory requirement of law to e-file the appeal with effect from 01.03.2016 admittedly, the appeal was filed only on 01.07.2019, after the dismissal of appeal by CIT(Appeals) - HELD THAT:- This Tribunal finds that the appeal was manually filed on 22.04.2016. The appeal was e-filed on 01.07.2019. In the meantime, the appeal filed manually on 22.04.2016 was dismissed. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) shall consider the appeal e-filed on 01.07.2019 on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the assessee. - ITA No.1138/Chny/2019 - - - Dated:- 2-1-2020 - ORDER Per N.R.S. Ganesan, Judicial Member: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 30.01.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the dismissal of appeal by CIT(Appeals). Since there was no explanation forthcoming from the assessee for not filing the appeal, according to the Ld. D.R., the same was rejected. 4. Having heard the Ld. representative for the assessee and the Ld. D.R., this Tribunal finds that the appeal was manually filed on 22.04.2016. The appeal was e-filed on 01.07.2019. In the meantime, the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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