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TMI Blog2024 (6) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... alid. Thus, we are of the considered view that the appeal of the assessee is required to be admitted and decided on merits, therefore, we remanded back the matter to the file of CIT(A) to decide the issue afresh after giving sufficient opportunity of hearing to the assessee. - Dr. S. Seethalakshmi, Judicial Member And Shri Rathod Kamlesh Jayantbhai, Accountant Member For the Appellant : Sh. Amit Kothari, C.A. For the Respondent : Sh. Prem Prakash Meena, Sr. DR ORDER PER: DR. S. SEETHALAKSHMI, JM: This appeal filed by assessee is arising out of the order of the Ld. CIT(A), National Faceless Appeal Centre, Delhi dated 12.05.2023 [here in after ld.CIT(A)(NFAC) ] for assessment year 2011-12, which in turn arise from the order dated 12.12.2018 passed under section 143(3)/147 of the Income Tax Act, by the AO. 2. In this appeal, the assessee has raised following grounds: - 1. The ld. CIT(A) has erred in dismissing the appeal filed by the appellant manually. The ld. CIT(A) has erred in observing that since the appeal has not been filed online, the same is invalid. The ld. CIT(A) has erred in not deciding the appeal on merits. 2. The appeal filed manually before the jurisdictional appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, the relevant finding of the ld. CIT(A) is reiterated here in below:- Decision: 6.1. Grounds of Appeal No.1 2: 1. The Ld A.O. erred in disallowing vehicle finance. 2. The Ld. A.O. erred in disallowing medical expenses. 6.2 As seen from appeal of the appellant in Form 35, it is noticed that the appellant filed an appeal in paper form manually on 24.01.2019, which in not valid as per Circular No. 20/2016 issued by the Central Board of Direct taxes, New Delhi in F.NO. 279/Misc./M-54/2016/ITJ, dated 26.05.2016. As per this circular, Rule 45 of the Income Tax rules, 1961, mandates compulsory e- filing of appeal before the Commissioner of Income Tax (Appeals) with effect from 01.03.2016. Scanned copy of Rule 45 of the Income Tax Rule 1962 is re produced as under: Part X Appeals [Form of appeal to Commissioner (Appeals), 45. (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely:- (a) in the case of a person who is required to furnish return of Income electronically under sub-rule (3) of rule 12,- (i) by furnishing the form electronically under digital signature, if the return of income is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax (Appeals) were also a cause of grievance in some cases. 2 The matter has been examined by the Board. While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed by 15.05.2016 can be filed up to 15.06.2016. All e-appeals filed within this extended period would be treated as appeals filed in time. 3. In view of the extended window for filing e-appeals, taxpayers who could not successfully e-file their appeal and had filed paper appeals are required to file an e-appeal in accordance with Rule 45 before the extended period i.e. 15.06.2016. Such e-appeals would also be treated as appeals filed within time. (Sadhana Panwar) DCIT (OSD) (ITJ). CBDT, New Delhi. Copy to: 1. The Chairman, Members and officers of the CBDT of the rank of Under Secretary and above. 2. OSD to Revenue Secretary. 3. All Pr. Chief Commissioners of Income-Tax All Directors General of Income-Tax with a request to bring to the attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of any undisclosed by H'ble High Court Bench (P II) The judicial ruling in the case of Principal Commissioner of Income Tax Bhatinda vis Amarawati Infrastructure Development Pvt Ltd (2020) 53 ITD 138 (P H) H'ble High Court held that Sec. 68 of Income Tax Act 1961 addition made section 68 of IT. Act 1961 were deleted as all that, three ingredients required for fulfilment of provision of section 68 are met l.c 1. Genuine of investor who introduce fund II) Capacity of person from whom loan was borrowed III) Genuine of transaction have been considered Abhi Developers v/s ITO (2007)12 SOT 444 ITO v/s Mark Construction (2012)53 SOT 22 (Kol) The judicial authority held that while computing income of assessee u/s 44AD, AE the assessing officer does not have the power to assess authority in excess of return income, if return filed u/s 44AD 44AE of IT Act 1961. No addition can be made on the ground that the assessee was not able to explain discrepancies in the books of accounts. CIT v/s Nitin Soni (2012) 207 Taxman 332 (ALL) The H'ble court held that the concern assessee individual entry of cash deposit in his Bank. The appellant has borrowed the fund as per bank stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee. (4) Any document accompanying Form No. 35 shall be furnished in the manner in which the said form is furnished. (5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) specify the procedure for electronic filing of Form No. 35 and documents: (ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for the purpose of verification of the person furnishing the said form, and (iii) be responsible for formulating and implementing appropriate security, archival and retrieval of policies in relation to the said form so furnished.] ITBAINFAC/S/250/2023-24/10/528022721 Circular No. 200015 F.No.279/Misc/M-54/2016/TTJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated: 26th May, 2016 Subject: E-filing of appeals: Extension of time limit-reg Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result, the paper filed appeal of the appellant is dismissed as invalid. 8. Disposal of appeal. 8.1. In the result, the appeal filed by the appellant is dismissed. 5. As the assessee did not receive any favour from the appeal filed before ld. NFAC/ CIT(A). The present appeal filed against the said order of the ld. NFAC before us on the grounds as reiterated in para 2 above. 6. During the course of hearing, the ld. AR for the assessee submitted that assessee in respect of filing of paper appeal filed manually and the assessee due to old age and suffering from diseases, he was not in a position to take assistance regarding e-filing of appeal and further stated the he had not completed the requirements of E-filing of appeal i.e. PAN and Aadhar link as well as update of e-mail address. Further the ld AR for the assessee contended that the ld. CIT(A) has erred in observing that since the appeal has not been filed online, on the very same ground of appeal treated as invalid. The Ld. AR for the assessee vehemently submitted that the ld. CIT(A) has erred in not deciding the appeal on merits and the Ld. AR for the assessee has relied upon the following orders in support of the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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