M/S.MAA AGRO DEVELOPERS,MUMBAI vs. ACIT CIRCLE-2(1), MUMBAI

The only effective issue to be decided in this appeal is that the assessee had raised several grounds on merits, it has raised a preliminary ground No.1 questioning the dismissal of the appeal of the assessee by the ld. CIT(A) on the ground that appeal was not preferred by the assessee before the ld. CIT(A) in electronic mode.

None appeared on behalf of the assessee.

3.1. We have heard the ld. DR. 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.