ARDENT INFOSYSTEMS P.LTD,NEW DELHI vs. ITO, WARD-3(2), NEW DELHI

This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, New Delhi dated 06.07.2018 for assessment year 2008-09.

On perusal of the order of CIT(A), it is observed that CIT(A) dismiss the appeal of the assessee on the ground that as per notification no. 11/2016 (F No. 149/150/2015- TPL) dt. 01.03.2016, Rule 45 was amended whereby new procedure of e-filing of appeal was prescribed. As per rule 45(2)(a), a person who is required to file the return of income electronically, was to furnish appeal in Form No. 35 in electronic mode only.

On a query of the bench that how the appeal of the assessee could be dismissed without allowing the assessee an opportunity to rectify the defect in the appeal.

Ld. DR agreed that no opportunity was allowed to the assessee to rectify the defect of filing the appeal manually instead of electronically.

In the above facts and circumstances, I set aside the order of the CIT(A) and remand the matter back to his file to dispose of appeal of the assessee afresh after allowing opportunity to the assessee to rectify the defect in the appeal if any. Thus, the appeal of the assesse is allowed for statistical purposes.

In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the court at the close of hearing in the presence of the parties on 1st April, 2019.