SHRI ASHOK BOKADIA,MUMBAI vs. LATIKA REDKAR, ITO - 19(1)(2), MUMBAI

O R D E R PER C.N. PRASAD (JM) These appeals are filed by the assessee against different orders of 1. the Learned Commissioner of Income Tax (Appeals)–30, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 13.12.2018 for the Assessment Years 2010-11 and 2012-13.

2 & 1976/MUM/2020 (A.Ys: 2010-11 & 2012-13) Shri Ashok Bokadia Assessee has raised his grievance that the Ld.CIT(A) dismissed the 2. appeals on technical ground as the assessee has not filed the appeals in electronic form but filed manually.

Inspite of issue of notice none appeared on behalf of assessee nor 3. any adjournment was sought. Therefore, I proceed to dispose of these appeals on hearing Ld. DR on merits.

Ld. DR vehemently supported the orders of the authorities below. 4.

Heard Ld. DR, perused the orders of the authorities below. It is 5. noticed that an identical issue had come up before the Coordinate Bench in the case of All India Federation of Tax Practitioners v. ITO in ITA.No. 7134/MUM/2017 [64 ITR (Trib.) 0704] and the Tribunal held that non-filing of appeal in the electronic form is only a procedural defect which can be cured and the Tribunal restored the appeal back to the file of the Ld.CIT(A) for disposal on merits and the assessee was directed to file appeal in electronic form within ten days on receipt of order. Similar view has been taken by the Coordinate Bench in the various decisions. Following the above decisions, these appeals are restored to the file of the Ld.CIT(A) and assessee is directed to e-file the aforesaid appeals

3 & 1976/MUM/2020 (A.Ys: 2010-11 & 2012-13) Shri Ashok Bokadia within a period of Fifteen (15) days from the date of receipt of this order, consequent to which delay in e-filing shall stand condoned and the Ld.CIT(A) shall dispose off the appeals on merits. Needless to say that the Ld.CIT(A) shall give adequate opportunity of being heard to the assessee.

In the result, appeals of the assessee are allowed for statistical 6. purpose.

Order pronounced on 05.10.2021 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board.