Appeal Remanded: Assessee Granted Chance to Correct E-Filing Error After Non-Compliance Dismissal.

The appeal against the CIT(A)'s dismissal due to non-compliance with e-filing procedures was set aside by the court. The bench noted that the assessee was not given an opportunity to rectify the filing defect. Consequently, the matter was remanded to the CIT(A) for reconsideration, allowing the assessee to correct the filing issue. The appeal was allowed for statistical purposes, emphasizing the necessity of procedural compliance and the opportunity to amend filing errors.

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Issues: Appeal against order of CIT(A) dismissing appeal due to non-compliance with e-filing procedure.

Analysis:
1. The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-1, New Delhi for the assessment year 2008-09. The CIT(A) dismissed the appeal on the grounds that the new procedure of e-filing of appeal, as per notification no. 11/2016, required the appeal to be filed electronically in Form No. 35.

2. The bench raised a query regarding the dismissal of the appeal without allowing the assessee an opportunity to rectify the defect in the appeal. The Departmental Representative (DR) acknowledged that no such opportunity was provided to the assessee to rectify the filing of the appeal manually instead of electronically.

3. Considering the circumstances, the Accountant Member set aside the order of the CIT(A) and remanded the matter back for fresh disposal. The CIT(A) was directed to allow the assessee an opportunity to rectify any defects in the appeal. Consequently, the appeal of the assessee was allowed for statistical purposes.

4. The order was pronounced in the court at the close of the hearing on 1st April, 2019. The decision highlights the importance of adherence to procedural requirements in filing appeals electronically as per the prescribed rules and provides a safeguard for the assessee to rectify any inadvertent errors in compliance with the e-filing procedure.

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