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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

45 of the Income Tax Rules, 1962 required the filing of the Form 35 electronically by use of OTP received on the phone number registered on the Aadhar Card. 5. That the Appellant also paid the Appeal Fees of Rs. 1000 in terms of Section 249(1)(iii) on 24.1.2018 (i.e. within 30 days of service of Notice of Demand