TaxTMI 
TaxTMI 
2018 (4) TMI 1514
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....e Learned Commissioner of Income Tax (Appeals) - 36 ought to have appreciated that as per Notification No. SO 637(E) (No. 11/2016 (F. No. 149/150/2015-TPL)], dated 01.03.2016, all the appeals against the Assessment Order passed on or before 01.03.2016 has to be filed manually and all the Appeals in respect of Assessment Order passed on or after 01.03.2016 be filed electronically. 3. This case pertains to 100% addition on account of bogus purchases. In this case, the appeal was filed before the ld. Commissioner of Income Tax (Appeals) on 30.6.2016 against the order passed by the Assessing Officer which was dated 14.02.2016. In the first paragraph of his order, the ld. Commissioner of Income Tax (Appeals) noted that "In absence of any inform....
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....er sub-clause (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub rule(2) or in paper form. (3) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorized to verify the return of income under section 140 of the Act, as applicable to the assesses. (4) Any document accompanying Form No. 35 shall be furnished in the manner in which the said form is furnished. (5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) specify the procedure for electronic filing of Form No. 35 and documents; ....
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....eal and mapping of jurisdiction of Commissioners of Income Tax (Appeals) were also a cause of grievance in some cases. 2. The matter has been examined by the Board. While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed by 15.05.2016 can be filed upto 15.06.2016. All e-appeal/s filed within this extended period would be treated as appeals filed in time. 3. In view of the extended window for filing e-appeals, taxpayers who could not successfully e-file the....
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....n the first paragraph of his order that the appeal is "well within time". Thereafter, the ld. Commissioner of Income Tax (Appeals) has opined that the assessee should have filed the appeal electronically by referring the CDBT Circular. 10. I find that there is no clarification in the said CBDT Circular, regarding the applicability of the same with regard to the date of assessment order passed. In the present case, admittedly the assessment order has been passed before 01.03.2016, so the claim of the assessee that the said Circular is applicable to assessment orders passed after 01.03.2016, cannot be brushed aside summarily. When this question was put to the ld. Departmental Representative, she replied that since the assessment order has be....