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2017 (4) TMI 1359
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.... Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 24.10.2016 of ld. CIT(A) - 5, Delhi. 2. Following grounds have been raised in this appeal :- • The action of the CIT (A) - 5 for dismissing the appeal is unjust, arbitrary and illegal as original paper appeal has been filed due within time as prescribed under the act along with all the required compl....
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....00/- under section 57 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 4. Being aggrieved, the assessee carried the matter before the ld. CIT (A) who dismissed the appeal ex-parte in limine by observing in para 3.5 of the impugned order as under :- "3.5 To sum up, the appellant was required to file the appeal only in electronic form latest by 15.06.2016. Howeve....
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.... of disposal of appeal as per CBDT parameters, and having due regard to application for condonation." 5. Now, the assessee is in appeal. 6. The ld. Counsel for the assessee submitted that the provision for filing the appeal electronically came into force only in this year and before that the appeal was required to be filed manually which the assessee filed on 18.04.2016 well in time as per t....
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....ed vide Notification No.5/2016 dated 06.04.2016 and the procedure was laid down. Thereafter, the CBDT extended the period for filing the appeal electronically to 15.06.2016 and the assessee filed the appeal electronically on 08.10.2016. In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We, therefore, considering the totality of the facts, di....