2018 (5) TMI 1025

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....lowing grounds of appeal: "* The Appellant had f iled first Appeal before CIT(A) manually within time limit. Subsequently CBDT issued Circular to file appeal electronically. The Appellant was not aware of such circular and hence they did not filed Appeal electronically. The Appellant came to know about such circular when they received notice from CIT(A). The Appellant requested for Condonation for non-filing of appeal electronically. However the same was rejected on technical reasons. The Appellant prays that appeal filed manually is considered and allow to proceed hearing. * The Learned Assessing Officer has erred in facts by adding Rs. 15,00,000/- u/s. 68 on account of Unexplained Cash Credit and as such it may be delete....

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....ed the period for filing the appeal electronically till 15.06.16. Since the assessee has filed the appeal in form No.35 manually, the Ld. CIT(A) has dismissed the appeal filed by the assessee as not maintainable and void ub initio. The relevant order of Ld. CIT(A) is extracted below: "5. The matter has been considered. The two facts are not disputed. Fi rstly, that i t has become compulsory for those who are required to furnish their return of income electronically, to also file their appeals electronically before a Commissioner of Income Tax (Appeals) on or after March 01.2016. This is demonstrated by the explicit language of the governing Notification dated March 01 .2016, to the effect that an appeal to the Commissioner (Appeals....

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....e facts remain that the assessee has filed its appeal in time by filing form No.35 manually, therefore, the Ld. CIT(A) was erred in dismissing the appeal on technical grounds without discussing the issues on merits, therefore, requested to set aside the issue to the file of Ld. CIT(A) with a direction to admit the appeal filed by the assessee and decide issues on merits. 5. On the other hand the Ld. D.R. submitted that as per the provisions of the Act, filing of appeal categorically is made mandatory by the CBDT by issuing circular. As per rules the assessee is required to file the appeal electronically after certain date. The Ld. CIT(A) by following the provisions of law has rejected the appeal filed by the assessee as the assessee has ....