M/S. INDIA FM RADIO PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal filed by assessee is against order of CIT(A)- 12, New Delhi dated 07.12.2016 relating to assessment year 2013-14 against the order passed under section 143(3) of the Income Tax Act, 1961 (in short “Act”).

On perusal of record, we find that the appeal of the assessee has been dismissed by the CIT(A) in limine as the said appeal was filed manually. The CIT(A) vide para 5 has further observed that the assessee had already filed the appeal electronically as per the provisions of the Act and the assessee may seek condonation of delay in filing the said appeal late. In such facts and circumstances, there is no merit in the present appeal filed by the assessee. The CIT(A) has already noted the fact that the assessee as on later date filed the appeal electronically as per the provisions of the Act, which could be considered. The CIT(A) thus may take into account the manual appeal filed in time and dispose off the delay, if any, in filing the appeal late electronically.

In the result, appeal of assessee is dismissed.