SHRI SUBRAMANIAN SHANKAR,CHENNAI vs. ITO, NCW - 15 (5), CHENNAI

This is an appeal filed by the Assessee against the order of the learned Commissioner of Income Tax (Appeals)-15, Chennai in appeal No.ITA No.206/CIT(A)-15/2016-17 dated 03.02.2020 for the Assessment Year 2013-14.

Mr. B. Ramakrishnan, Chartered Accountant represented on behalf of the Assessee and Mr. D Sundarajan, Addl. CIT represented on behalf of the Revenue.

It was submitted by the learned Authorized Representative that the assessment order dated 31.03.2016 was received by the assessee on 20th April, 2016. The assessee had manually filed his appeal on 18.05.2016. It was a further submission that in line with the amended provisions of Rule 45 of the Income Tax Rule, 1962, the assessee had filed the appeal electronically on 14.06.2016. It was a submission that the learned Commissioner of Income Tax (Appeals) had unfortunately not recognized the e-filed appeal and had dismissed the appeal of the assessee by an order dated 03.02.2020 on the ground that the appeal of the assessee has been filed manually and in paper form which is in violation of the amended provision of Rule 45 of the Income Tax Rules, 1962.

In reply, the learned Departmental Representative submitted that the appeal having been filed electronically on 14.06.2016, he had no objection if the issue in this appeal are restored to the file of 3 -: the learned Commissioner of Income Tax (Appeals) for adjudication by taking into consideration the electronically filed appeal that was filed on 14.06.2016.

We have considered the rival submission and perused the materials available on record.

A perusal of the order of the learned Commissioner of Income Tax (Appeals) shows that the assessee has been issued a show- cause notice on 20.05.2019 in respect of the e-filing requirements. It was a submission by the learned Authorized Representative when this was put to him, that the assessee had no knowledge of the show-cause notice issued. After considering the facts in the present case, as also the replies filed on behalf of the assessee and considering the submissions of the learned Departmental Representative, we are of the view that the issues in this appeal must be restored to the file of the learned Commissioner of Income Tax (Appeals) for adjudication by taking into consideration the fact that the assessee had filed an appeal in the electronic form on 14.06.2016.

In the result, the appeal of the Assessee in I.T.A.No.531/Chny/2020 is partly allowed for statistical purpose.