2018 (5) TMI 2019

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....ER Amarjit Singh, This assessee's appeal for A.Y. 2013-14, arises from order of the CIT(A)2, Ahmedabad dated 20-09-2016, in proceedings under section 143(3) of the Income Tax Act, 1961; in short "the Act". 2. The assessee has raised following grounds of appeal:- "1. The Ld. CIT (A) erred on facts and in law in dismissing appeal of the appellant to be non maintainable relying upon....

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....nsport charges of Rs. 34,43,324/- u/s. 40(a)(ia) of the act. 4. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT A) has dismissed the appeal of the assessee on the ground that assessee has made delay in filing the appeal on electronic mode. 5. We have heard the Ld. DR and perused the material on record carefully. The case of the assessee was subject to scrutiny assessment. ....

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....iled it electronically on 02/09/2016. At the initial stage the assessee had filed the appeal in the paper form in form no. 35 on 30/03/2016. We have also noticed that the assessee had brought to the notice of the ld. CIT(A) that delay in filing appeal on electronic mode was because of unintended technical lapse. In this connection, we observed that the online filing of appeal was newly introduced ....