2019 (5) TMI 1847

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....reenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 31.12.2018 and pertains to assessment year 2013-14. 2. Ms. A. Sushma Harini, the Ld.counsel for the assessee, submitted that the assessee filed the appeal manually on 02.05.2016. The assessee also filed appeal on-l....

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.... Having heard the Ld.counsel for the assessee and the Ld. D.R., this Tribunal finds that the appeal was manually filed on 02.05.2016. It is not the case of the Revenue that any defect memo was issued or the appeal was returned. When the appeal was filed by the assessee manually, if it is not in tune with the statutory requirement, it is for the CIT(Appeals) either to issue a defect memo or to retu....