9911796707
TMI Blog2025 (2) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... act of appeal filed manually within time is a relevant fact to be considered. There is apprehension expressed on whether the portal will allow such appeal being uploaded. Petitioner has leave to produce certified copy of this order and seek facilitation from appropriate department in revenue, for preferring the appeal. In event the appeal is uploaded on or prior to 24th February, 2025, impugned attachment order will stand set aside and quashed leaving the First Appellate Authority to proceed with adjudication on condonation of delay and, if satisfied, to admit the appeal and adjudicate thereon. There is also involved assessment year 2012- 13 in impugned attachment notice, appeal against which was decided on merits. Our direction regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May, 2016 requiring revenue to treat appeals filed in paper form manually as invalid appeals. By order dated 21st June, 2023 the First Appellate Authority dismissed his client's appeal as invalid. 4. He submits, the Income Tax Appellate Tribunal, Mumbai Bench in ITA no.426/M/2018 (M/s. Asterix Reinforced Ltd., v. Income Tax Officer) had in similar facts relegated to the First Appellate Authority, admission of appeal in electronic form on condoning delay. He seeks likewise direction upon the First Appellate Authority to permit his client to file appeal in electronic form and admit the same on condoning the delay. 5. Mr. Mohanty, learned advocate, Senior Standing Counsel appears on behalf of Revenue. He submits, the appeal was duly dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow such appeal being uploaded. Petitioner has leave to produce certified copy of this order and seek facilitation from appropriate department in revenue, for preferring the appeal. In event the appeal is uploaded on or prior to 24th February, 2025, impugned attachment order will stand set aside and quashed leaving the First Appellate Authority to proceed with adjudication on condonation of delay and, if satisfied, to admit the appeal and adjudicate thereon. 8. Mr. Sahoo submits, there is also involved assessment year 2012- 13 in impugned attachment notice, appeal against which was decided on merits. Our direction regarding stay of operation of impugned attachment notice is excluding the attachment pursuant to First Appellate order in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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