2018 (2) TMI 1852

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.... filed on 14.03.2016 manually and not electronically. 2. The Ld CIT(A) erred in not appreciating that filing of appeal electronically, introduced with effect from 01.03.2016, was facing technical difficulties initially as the system introduced by the CBDT was not fully functional and smooth. 3. The Ld CIT(A) erred in not appreciating that manually filed appeal within the stipulated time was accepted by his office without any objection and therefore, the Ld CIT(A) should have admitted this appeal and decided the issues on merits. 4. The Ld CIT(A) grossly erred in not appreciating that the assessee had filed appeal electronically on 12.12.2016 and he should have clubbed the same with the manually filed appeal before....

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.... as appeal filed within time. During the appellate proceedings, the appellant has filed copy of acknowledgement of filing of appeal in electronic form on 12.12.2016. Since the appellant had filed appeal in Paper form on 14.03.2016 and had not filed the appeal in electronic form on or before 15.06.2016, so vide letter of this office dated 31.05.2017 in No. Cir(Al 54/MUM/UP&SPL/2017-18 the appellant was requested to explain as to w< ,, the paper appeal filed on 14.03.2016 should not be treated as invalid ana dismissed as "not maintainable". &nbsp; 3.4 In response to the same the appellant vide its letter dated 12,06.2017 filed in tapal on 13.06.2017 submitted as under. "In this regard, we have to submit that the appeal was filed a....

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.... We should also be allowed opportunity of being heard in respect of *he appeal filed electronically- This appeal also involves issue of condonation of delay." &nbsp; 4. However, the ld. Commissioner of Income Tax (Appeals) was not convinced. He declined to condone the delay and concluded as under: Under the statue the Commissioner (Appeals) has no power to waive or condone the same. If the appeal is not filed in prescribed form/manner then the same has to be treated as invalid and not maintainable and the CIT(A) has no discretion to admit the same as valid appeal. 4.5 In view of the facts discussed above, I am of the considered opinion, that the present Paper appeal filed by the appellant on 14.03.2016 is an invalid appeal....