THE BRAHMKSHATRIYA CO. OP. HOUSING SOCIETY LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(2), AHMEDABAD

In the captioned appeal, the assessee is aggrieved by the action of the CIT(A) in dismissing the appeal before it as defective and non- maintainable and thus refused to adjudicate the appeal on merits.

On perusal of the order of the CIT(A), it is noticed that the assessee had filed paper appeal manually before CIT(A) instead of filing appeal electronically as amended under Rules 45 of I.T. Rules 1962 w.e.f. 01/03/2016. The CIT(A) thus observed that it was incumbent upon the assessee to file appeal electronically to pursue remedy available before him. The CIT(A) thereafter observed that the case of the assessee is covered by provisions of section 249 r.w.Rule 45 of I.T.Rules, 1962 which lays down that every appeal shall be filed in the prescribed form and shall be verified in the prescribed manner. The CIT(A) accordingly found that the paper appeal so filed by the assessee is defective appeal and non-maintainable for adjudication of appeal. The CIT(A) accordingly dismissed the appeal of the assessee as defective and non-maintainable.

In the context, we note that the assessee has duly filed the paper appeal which was receipted by the office of the CIT(A) on 28/03/2016. We also take note of the fact that assessee has also filed e-appeal on 09.07.2016 with a request to the CIT(A) for condonation of delay. In these circumstances and having regard to the fact that e-filing was introduced about that time in the vicinity of paper appeal filed by the assessee, it is quite possible that assessee may not be conversant with technical aspects. The breach committed by the assessee is clearly of technical nature. We are thus of the considered opinion that a benign view be taken in the circumstances. Therefore, we consider it appropriate to grant opportunity to assessee for disposal of appeal in accordance with law. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.

The assessee therefore shall be entitled to file the appeal electronically afresh (if not filed so far) within 30 days of service of this order for adjudication on merits. Intervening technical delay in filing the appeal as per the prescribed method stands condoned. The matter is remanded back to the file of CIT(A) for adjudication of issues.

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