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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 ..... he assessee did not comply with Rule 45 of the IT Rules, a show-cause dated 13.12.2018 was sent to the assessee to explain the cause for noncompliance with the aforesaid Rule. In compliance to the notice the assessee filed the appeal electronically on 26.12.2018. Since there was 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 bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits in accordance with law by allowing an opportunity of being heard to the assessee. - I.T.A. No.558/Chny/2019 - - - Dated:- 19-7-2019 - Shri Duvvuru RL Reddy And Shri S. Jayaraman, JJ. Appellant by : Shri P.G. Sadguru Das, C.A. Respondent by : Shri R. Clement Ramesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng various additions. 3. The assessee carried the matter in appeal before the ld. CIT(A). Since the assessee could not e-file the appeal, the ld. CIT(A) dismissed the appeal filed by the assessee. 4. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the ld. CIT(A) has erroneously dismissed the appeal summarily without going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough the orders of authorities below. It is an admitted fact that against the assessment order, the assessee filed a manual appeal on 21.04.2016, which is well within the time provided under the Act. Since the assessee did not comply with Rule 45 of the IT Rules, a show-cause dated 13.12.2018 was sent to the assessee to explain the cause for noncompliance with the aforesaid Rule. In compliance to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee had filed the manual appeal within the time. Thus, respectfully following the principles laid down by the Hon ble Supreme Court in the case of State of Punjab v. Shyamalal Murari Others reported in AIR 1976 (SC) 1177, the delay in e-filing of the appeal is condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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