TaxTMI 
TaxTMI 
2018 (6) TMI 291
X X X X Extracts X X X X
X X X X Extracts X X X X
....49(2) of I.T. Act) in exparte manner merely on a venial flaw of non filling of e-appeal, thereby resulting in meritorious matter being thrown out at the very threshold and cause of justice being defeated, for no deliberate fault/default on the part of the appellant. 2. That in doing so, the Ld. CIT(A) had not only failed to verify the legal validity of service of notice dated 02-01-2017, but also failed to point out the so called technical omission to the Ld. Counsel for the appellants on various dated of hearing in between 02-01-2017 (date of notice) till 31-10-2017 (date of impugned order), thereby depriving the appellant from removing the technical defect during the course of appellate proceedings. 3. That the Ld. CIT (A) further e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tted that Ld. CIT(A) has dismissed the manual appeal of the assessee in limine due to non-filing of eappeal and failed to provide opportunity of being heard to the assessee and did not condone the delay in e-filing despite the fact that application for condonation of delay was filed before him. Therefore, he requested that the issues in dispute may be set aside to the Ld. CIT(A) for fresh adjudication and with the directions to condone the delay in e-filing. In support of his contention, he supported the decision by filing the copy thereof i.e. order dated 17.8.2017 of the ITAT, SMC Bench, New Delhi in the case of Ritu Verma vs. ACIT passed in ITA No. 491/Del/2017 (AY 2008-09) wherein on similar facts and circumstances, the issues in disput....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, 1961 dated 20.10.2016, passed by Principal CIT, Cetnral-3, New Delhi; Form No. 36 filed against order u/s. 263 before the ITAT in Appeal No. 6427/Del/2016 on 16.12.2016 together with grounds of appeal and tax challan receipt; Circular No. 20/2016 dated 26.5.2016 issued by CBDT on the subject of E-filing of appeals : extension of time limit; judgment of Hon'ble Supreme Court of India in Hossein Kasam Dada vs. State of MP (1953 AIR 221); order of ITAT, Kolkata in Garden Reach Shipbuilders & Engineers Ltd. vs. CIT 61 taxmann.com 193; Judgement of Hon'ble Supreme Court of India in State of MP vs. Pradeep Kumar dated 12.9.2000 in Appeal (Civil) 4994 of 2000; Judgement of Hon'ble Supreme Court of India in CIT vs. Rai Bahadur Hardutroy Motila....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eturn of income electronically. The CBDT vide circular No. 20/2016 dated 26.5.2016, had extended the time limit for filing of such appeals which were due to be filed by 15.5.2016, upto 15.6.2016. All e-appeals filed within this extended period would be treated as appeals filed in time. However, admittedly the appellant did not file the e-appeal for the year under consideration even in the extended period. Therefore, in the absence of theeappeal, the aforesaid appeal is not-est and on this ground alone the same is liable to be dismissed." 6.1 After perusing the aforesaid finding of the tribunal and in view of the judgments of the Hon'ble Supreme Court of India in the case of Hossein Kasam Dada vs. State of MP (1953 AIR 221) and the Judgeme....