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Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2012-13 Valvoline Cummins Pvt. Ltd., Vs Deputy Commissioner of Income 50/8, 1st Floor, Janpath, Tax, Circle-26(1), Tolstoy Lane, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACW0287A Assessee by : Sh. Aditya Vohra, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 02.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi dated 31.01.2017.
The ld. CIT (A) has dismissed the appeal filed by the assessee on 05.04.2016 in limine on the grounds that the appeal was required to be filed in electronic form by 15.06.2016 whereas the assessee has filed appeal manually in a paper form. Since, it is a matter of technical default and the assessee has not been provided any opportunity before dismissing the appeal, the matter is being send back to the file of the ld. CIT (A) with directions to the assessee to file appeal before the ld. CIT (A) in an electronic form along with the reasons explaining for not filing the appeal in electronic form which the ld. CIT (A)
2 Valvoline Cummins Pvt. Ltd. shall take on record and adjudicate on merits as per the provisions of the Act.
In the result, the appeal of the assessee is allowed. (Order Pronounced in the Open Court on 02/09/2019).