ST. ANTONY EDUCATIONAL & SOCIAL SOCIETY,CUDDALORE vs. DCIT (EXEMPTIONS) CHENANI CIRCLE, CHENNAI

M/s. St. Antony Educational & Social Society, filed an appeal against the order of the Assessing Officer manually on 10.05.2016 before the CIT(A) with a delay of 14days. Since, the assessee did not comply with Rule 45 of the Income Tax Rules, the ld.CIT(A) issued show cause notice. Thereafter, the assessee filed form electronically on 11.12.2018 after a delay of 909 days. The ld.CIT(A) dismissed the appeal holding that neither the manual appeal nor the e-appeal was accompanied by the condonation petition with creditable documentary evidence. Aggrieved against that order, the assessee filed this appeal.

The ld.AR pleaded that manual form was filed well in time within the prescribed time limit. However, the ld.CIT(A) without giving due opportunity to the assessee without condoning the delay dismissed the appeal and hence he pleaded to allow the appeal. Per contra, the ld.DR supported the order of the lower authorities.

We heard the rival submissions. The assessee filed manual form on 10.05.2016 with a delay of 14 days. This manual filing of appeal was deemed to be non-compliance with Rule 45 of the Income Tax Rules, 1962, which mandates compulsory electronic filing of appeal in Form 35. When it was pointed out by the ld.CIT(A), the Form 35 electronically on 11.12.2018 after a period of 909 days. The CIT(A) could have condoned the delay and decided the appeal on merits. After hearing the parties, we condone the delay of 14 days in filing the manual appeal. Therefore, the delay in filing the appeal in electronic form could be considered as a venial breach. Therefore, we restore the issue back to the CIT(A) for adjudication on merit, in accordance with law, by allowing an effective opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as partly allowed for statistical purpose.