2020 (12) TMI 655

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....ex-parte order passed by the ld. CIT(A) on the ground that the assessee could not e-file the appeal. 2. The appeal filed by the assessee is delayed by 24 days, for which, the ld. Counsel for the assessee has filed a petition in support of an affidavit for condonation of the delay, to which; the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of 24 days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee has filed the return of income for the assessment year 2013-14 on 01.10.2013 declaring total income of Rs. 56,24,690/-. The return filed by the assessee was processed under section 143....

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....erused the materials available on record and gone through the orders of authorities below. It is an admitted fact that against the assessment order, the assessee filed a manual appeal on 03.05.2016, which is well within the time provided under the Act. On perusal of the appellate order, we find that when the appeal was manually filed on 03.05.2016, no defect notice was issued to the assessee to rectify the defect of e-filing of the appeal. Moreover, we find that no notice under section 250(1) of the Act was served on the assessee fixing the appeal for hearing and without intimation to the assessee, the ld. CIT(A) su moto passed the appellate order by dismissing the appeal on the ground that the assessee could not e-file the appeal. We are o....