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Income Tax Appellate Tribunal, DELHI BENCH FRIDAY ‘C’ NEW DELHI
Before: SHRI R.K. PANDA & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, JM : This appeal is preferred by the assessee against the order dated 19.4.2017 passed by the ld. CIT(A)-4, New Delhi for assessment year 2013-14.
2.0 The ld. AR submitted that the ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee had not filed the appeal in electronic mode. The ld. AR referred to para 5 of the order of the ld. CIT(A) and submitted that the appeal has Assessment year 2013-14 been dismissed as not admitted as it had not been filed in the prescribed manner. The ld. AR submitted that suitable direction may be given to the ld. CIT(A) to adjudicate the appeal on merits.
2.1 The ld. Sr. DR had no objection if the appeal was restored to the file of the ld. CIT(A).
2.2 Having heard the parties and after considering the facts of the case, we direct the ld. CIT(A) to admit the appeal and pass an order in accordance with law after giving proper opportunity to the assessee to file its case.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 31st JULY, 2019.