SHRI SUREN KUMAR JHANWAR,CHURU vs. INCOME TAX OFFICER, WARD-2, CHURU

At the outset, the ld AR submitted that the ld CIT(A) has erred in dismissing the appeal of the assessee as barred by limitation. It was submitted that the assessment order u/s 143(3)/144 dated 11.11.2016 was received by the assessee on 25.11.2016. Thereafter, the assessee through his A/R made an effort to file the appeal electronically on 10.12.2016 but due to technical problems, it could not be filed electronically and he approached the office of the ld CIT(A)-3 and was asked to file the appeal manually. It was submitted that the assessee subsequently filed the appeal manually before the ld CIT(A)- Suren Kumar Jhanwar, Churu Vs. ITO, Ward-02, Churu 3 on 14.12.2016 which was well within the limitation period of filing the appeal. It was further submitted that the assessee also filed the appeal electronically on 23.10.2017. It was accordingly submitted that the ld CIT(A) has not taken cognizance of the fact that the appeal has been filed manually by the assessee and taking into consideration the appeal filed electronically only, he has dismissed the appeal as barred by limitation. It was submitted that the breach committed by the assessee is only of technical nature and the same may be condoned and the matter may be decided on merits.

The ld DR is heard who has relied on the findings of the ld CIT(A) and submitted that there was a substantial delay in filing the appeal electronically and therefore, the ld CIT(A) was right in rejecting the appeal of the assessee as barred by limitation in absence of any reasonable cause shown by the assessee.

We have heard the rival contentions and pursued the material available on record. The fact that the appeal has been filed manually by the assessee has not been disputed by the Revenue as in para 2 of the ld CIT(A) order, it is noted by the ld CIT(A) that “the appeal is filed delay by 302 days for which condonation of delay in form 35 has been filed with a reason that ‘Physical appeal was filed within time but my mistake, online appeal was not filed which is now filed.” The ld CIT(A) has not taken into consideration the manual appeal so filed by the assessee and has dismissed the appeal of the assessee filed electronically stating that the same is barred by limitation. Given that the manual appeal has been filed within the limitation period, non-filing of the appeal electronically is only a technical breach which has subsequently been removed by the assessee by filing the appeal electronically. We accordingly set-aside the order of the ld CIT(A) to decide the matter on merits after providing reasonable opportunity to the assessee. 2 Suren Kumar Jhanwar, Churu Vs. ITO, Ward-02, Churu