What did the Tribunal hold?

The ITAT set aside the matter to the CIT(A) with a direction for the assessee to file the appeal in the correct electronic form. The CIT(A) was instructed to decide the appeal on merits thereafter.

The assessee's appeal was dismissed by the CIT(A) for not filing the appeal electronically in the new Form No. 35. The assessee did not appear before the ITAT despite notice.

What were the issues?

The primary issue was the procedural defect of not filing the appeal in the prescribed electronic format. The tribunal sought to allow the appeal to be heard on its merits.

Moti Lal Sipani, Tezpur vs ITO | ITAT Guwahati 2020

Income Tax Appellate Tribunal, ‘E’ COURT, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]

Per J. Sudhakar Reddy, AM: This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati [‘CIT(A)’ for short] dated 27.07.2018 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2014-15. 2. After hearing rival contentions, we find that the ld. CIT(A) has dismissed this appeal of the assessee for the reason that the assessee has not filed the appeal electronically in new Form no. 35, which was notified by the CBDT vide Notification No. SO 637(E) [No. 11/2016 (F. No. 149/150/2015/TPL)] dated 01.03.2016. 3. None appeared despite issue of notice.

After hearing ld. DR, we set aside this matter to the file of the ld. CIT(A), with the direction to the assessee to file appeal in Form no. 35 electronically, as required under the Rules. We direct the ld. CIT(A) to then consider the issue on merits and dispose off the case in accordance with law.

In the result, this appeal of the assessee is allowed for statistical purposes. Kolkata, the 20th March, 2020. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 20.03.2020 Bidhan

2 Assessment Year: 2014-15 Moti Lal Sipani. Copy of the order forwarded to:

Moti Lal Sipani, Sipani Niwas, Hari Patti, Tezpur, Assam-784 001. 2. ITO, Ward-1, Tezpur.

CIT(A)

CIT-

CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)By order

MOTI LAL SIPANI,TEZPUR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

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