TRIPADA EDUCATION TRUST,,AHMEDABAD vs. THE ITO (EXEMPTION) WARD-2,, AHMEDABAD

Assessee has filed belated appeal by two days. Considering the smallness of delay, the same stands condoned and the appeal is admitted for hearing.

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 for refusal 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 appeal manually which was receipted by the office of the CIT(A) on 31/03/2016. 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 and equitable view be taken in the circumstances. Therefore, we consider it appropriate to grant opportunity to assessee to enable it to file appeal electronically before the CIT(A) in accordance with law if not field so far. We thus direct the CIT(A) to admit the e-appeal for its disposal on merits.

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