AMEYA PACKAGING,MUMBAI vs. ACIT CIRCLE- 29(1), MUMBAI

O R D E R Manoj Kumar Aggarwal (Accountant Member): -

2. Upon hearing rival submissions and upon perusal of impugned order, we find that the assessee’s appeal has been dismissed since the Ameya Packaging Assessment Year :2013-14 appeal was filed in paper form on 09/03/2016 which is prima-facie, well within the prescribed time limit of filing the appeal. However, Ld. first appellate authority, in terms of CBDT Notification No. SO 637(E) [No. 11/2016 (F. No. 149/150/2015-TPL)], dated 1-3-2016 dismissed the appeal since the same was not filed digitally in electronic form. Keeping in view the principles of natural justice, we are of the considered opinion that mere technical lapses could not deprive the assessee to seek justice in an otherwise valid appeal. It is also noted that in the initial stages of electronic filing of appeal, the possibility of technical glitches could not be ruled out. Therefore, we deem it fit to direct the assessee to e-file the appeal in the prescribed manner before Ld. first appellate authority within a period of 15 days from the date of receipt of this order. The appeal, so filed, shall be treated to have been filed in time. The Ld. CIT(A) is directed to adjudicate the same on merits after affording due opportunity of being heard to the assessee.