SHRI RISHIBHAI NITINBHAI SHAH,,AHMEDABAD vs. THE ITO, WARD-2(1)(1),, AHMEDABAD

आदेश/O R D E R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the assessee against the order of the CIT(A)-2, Ahmedabad (‘CIT(A)’ in short), dated 30.01.2018 arising in the assessment order dated 21.03.2015 passed by the Assessing Officer (AO) u/s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment year 2013-14.

ITA No. 375/Ahd/18 [Shri Rishibhai N. Shah vs. ITO] A.Y. 2013-14 - 2 - 2. On perusal of the order of the CIT(A), it is noticed that the

assessee had filed appeal before the CIT(A) in paper form on

25.04.2016 (within the limitation period of 30 days) instead of filing

appeal electronically as required under Rule 45 of the Income Tax

Rules, 1962, w.e.f. 01.03.2016, which was latter extended to

15.06.2016. 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 the provisions of Section 249 r.w. Rule 45 of

the IT Rules, 1962, which lays down that every appeal shall be filed in

the prescribed from and shall be verified in the prescribed manner.

The CIT(A) accordingly found that paper appeal so filed by the

assessee is defective appeal and not maintainable for the purpose of

adjudication. The CIT(A) accordingly dismissed the appeal of the

assessee as defective and non-maintainable.

appeal in paper form which was receipted by the office of the CIT(A)

on 25.04.2016. It is also noticed that the assessee has uploaded the

appeal memo electronically on 06.04.2017 albeit belatedly. 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 thus quite plausible that assessee may not be

conversant with technical aspects. The breach committed by the

ITA No. 375/Ahd/18 [Shri Rishibhai N. Shah vs. ITO] A.Y. 2013-14 - 3 - assessee is thus clearly technical in nature. We thus are of a

considered opinion that a benign view be taken in these circumstances.

Consequently, we direct the CIT(A) to admit the appeal filed

electronically for disposal on merits by granting condonation of delay.

The intervening technical delay in filing the e-appeal as per the

prescribed method stands condoned and the appeal filed before the

CIT(A) is revived for adjudication on merits.

purposes.

This Order pronounced in Open Court on 03/07/2018

Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 03/07/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।