Appeal allowed despite filing delay; e-filing relates back, emphasizes merit review -filing

The Tribunal set aside the lower authorities' orders due to a delay in appeal filing caused by manual filing before e-filing became mandatory. The subsequent e-filing was deemed to relate back to the original filing date, eliminating the delay. The Tribunal emphasized the need for the appeal to be considered on its merits and remitted the issue for a merit-based review by the Commissioner of Income Tax (Appeals). Ultimately, the appeal was allowed, stressing the importance of providing a reasonable opportunity to the assessee.

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Issues:
1. Delay in filing appeal - manual vs. e-filing

Analysis:
The appeal in question was against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2013-14. The appellant, represented by Ms. A. Sushma Harini, argued that the appeal was filed manually on 02.05.2016 and later e-filed on 22.12.2018. The Commissioner found a delay of 2-1/2 years due to the mandatory e-filing requirement from 01.03.2016. The Departmental Representative, Shri AR.V. Sreenivasan, supported this view, stating that no explanation was provided for the delay, leading to the appeal's rejection.

The Tribunal, comprising Shri N.R.S. Ganesan and Shri A. Mohan Alankamony, noted that the appeal was indeed manually filed on 02.05.2016 without any defect memo or return by the Revenue. The subsequent e-filing on 22.12.2018 was considered to relate back to the original manual filing date, effectively eliminating any delay. The Tribunal emphasized that since the appellant complied with the initial filing requirement, the appeal should have been considered on its merits by the Commissioner of Income Tax (Appeals).

Consequently, the Tribunal set aside the orders of the lower authorities and remitted the issue back to the Commissioner of Income Tax (Appeals) for a merit-based consideration, emphasizing the importance of providing a reasonable opportunity to the assessee. The appeal was ultimately allowed, with the decision announced on 10th May 2019 in Chennai.

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