HAPUR PILKHUWA DEVELOPMENT AUTHORITY,HAPUR vs. JCIT (EXEMPTION), GHAZIABAD

This appeal is filed by the assessee against the order of the ld CIT(A), Ghaziabad dated 31.03.2017 for Assessment Year 2013-14, wherein, he has dismissed the appeal of the assessee against the order passed by the ld JCIT (Exemption), Range Ghaziabad (the ld AO) dated 16.03.2016 passed u/s 143(3) is dismissed in limine for the reason that the appeal was mandatorily required to be filed electronically, however, the assessee filed it manually ( in paper form) and therefore such appeal was held as nonest.

The ld CIT (A) further noted that assessee has filed appeal electronically on 17.03.2017 against the same assessment order of the ld AO. The assessee is aggrieved with order of the ld CIT (A) when he dismissed paper appeal of the assessee.

The ld AR read the grounds of appeal and submitted that the ld CIT (A) should not have dismissed the appeal in limine as before him assessee had already filed the appeal electronically in the required manner. He further submitted that the appeal filed by the assessee electronically as mentioned in para NO. 3.8 of the order of the ld CIT (A) is still not disposed off. Page | 1