PRASAD MULTI SERVICES PVT. LTD.,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1), , AHMEDABAD

The solitary ground of appeal of the assessee is against the order of ld. CIT(A) in dismissing the appeal of the assessee filed against the order u/s. 271(1)(c) .

The fact in brief is that assesse has filed appeal before the ld. CIT(A) against the order passed by the assessing officer u/s. 271(1)(c) of the act for the assessment year 2011-12 in paper form in form no. 35 on 25th April, 2016.

The ld. CIT(A) has dismissed the appeal of the assessee on ex-parte basis on the ground that assessee had not filed the appeal in the electronic mode and referred the notification no. 11/2016 F. No. 149/150/2015-TPL dated 01-03-2016 of the CBDT.

We have heard the rival contentions and perused the material on record carefully. The assessee has filed the appeal before the ld. CIT(A) against the order u/s. 271(1)(c) of the act passed by the assessing officer for the year under consideration. The ld. CIT(A) dismissed the appeal of the assesse ex-parte basis on the ground that the assessee has not filed the appeal in the electronic mode and referred the notification 11/2016 F. No. 149/150/2015-TPL dated 01-03-2016 of the CBDT. In this connection, we observed that the online filing of appeal was newly introduced during the year under consideration. The issuing of the two circulars by the CBDT implicit constraint and elucidate the hiccup in uploading the appeal in the system electronically. In the light of the above circumstances as per our considered opinion the ld. CIT(A) is not justified in dismissing the appeal ,

In the result, the appeal of the assessee is allowed for statistical purposes.