M/S. RADXPORT ENTERPRISES P. LTD.,MUMBAI vs. ITO WD. -1(3)(1), MUMBAI

M/s.Radxport Enterprises Pvt.Ltd the ld. CIT(A) on the ground that appeal was not preferred by the assessee before the ld. CIT(A) in electronic mode.

We have heard both the parties. It is not in dispute that the assessee has preferred an appeal within time before the ld. CIT(A) manually. It is a fact that assessee had not preferred any appeal before the ld. CIT(A) in electronic mode. This Tribunal has been consistently holding that even if the appeal has been filed manually before the ld. CIT(A) instead of electronic form, the ld. CIT(A) cannot dismiss the appeal of the assessee without adjudicating the issue on merits. Accordingly, we deem it fit and appropriate to set aside this appeal to the file of the ld. CIT(A) with a direction to admit the appeal and consider the grounds raised thereon afresh in accordance with law. The assessee is also given liberty to raise additional grounds and furnish additional evidences, if any, in support of its contentions, if they so desire. Since the appeal has been set aside to the file of the ld. CIT(A) on preliminary ground, the adjudication of other grounds on merits does not arise at this stage.

In the result, appeal of the assessee is allowed for statistical purposes.