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TMI Blog2019 (7) TMI 1829X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-15, Chennai, dated 31.12.2018 relevant to the assessment year 2013-14. Besides challenging the issue on merit, the assessee has mainly challenged the ex-parte order passed by the ld. CIT(A). 2. Brief facts of the case are that the assessee is an individual and filed her return of income for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled manual appeal within the time stipulated under the Act, besides e-filing of the appeal immediately she was notified and prayed that suitable directions may be given to the ld. CIT(A) to adjudicate the issue on merits by giving an opportunity to the assessee. 5. Per contra, the ld. DR referred to the order of the ld. CIT(A) and submitted that the assessee has failed to file the appeal electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a delay in e-filing from the extended due date of e-filing i.e., 15.06.2016 and no petition to condone the delay has been filed by the assessee, the ld. CIT(A) dismissed the appeal without adjudicating the issue on merits. On similar facts and circumstances in an identical issue, the Mumbai Benches of this Tribunal in the case of All India Federation of Tax Practitioners v. ITO reported in [2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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