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TMI Blog2019 (12) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the date of originally filed the appeal manually on 07.04.2016. Therefore, there was no delay at all. Hence, the order of the CIT(Appeals) is set aside and the entire issue raised by the assessee is remitted back to the file of the CIT(Appeals). CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal is with regard to delay in e-filing of appeal. It was also clarified that the assessee filed appeal manually on 07.04.2016. However, as per the mandate of Incometax Act, the appeal was filed electronically on 07.02.2019. Therefore, the CIT(Appeals) has treated the delay in filing the appeal electronically and dismissed the appeal. 3. Referring to the order of this Tribunal in Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the appeal was filed by the assessee manually, if it is not in tune with the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the above order of this Tribunal, when the assessee admittedly filed appeal manually on 07.04.2016 and also filed electronically on 07.02.2019 and admittedly the CIT(Appeals) has not issued any defect memo, the appeal filed electronically on 07.02.2019 would relate back to the date of originally filed the appeal manually on 07.04.2016. Therefore, there was no delay at all. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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