TaxTMI 
TaxTMI 
2019 (8) TMI 1624
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.... Mr. ARV Sreenivasan, JCIT ORDER George Mathan, These three appeals filed by the assessee against the common Order of the Commissioner of Income Tax (Appeals)-15, Chennai, in ITA Nos.144, 145 & 155/CIT(A)-15/2016-17 dated 31.12.2018 for the Assessment Years 2010-11, 2011-12 & 2013-14. 2. Mr. ARV Sreenivasan, JCIT, represented on behalf of the Revenue and Mr. N. Arjun Raj, CA for S. Sridhar, ....
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....11 & 2011-12 on account of delay and for the Assessment Year 2013-14 the ld. CIT(A) held that the assessee had not filed the appeal by e-filing itself, though the same had been filed on 27.12.2018. It was a submission that the issue was squarely covered by the decision of Co-ordinate Bench of this Tribunal in the case of Shri D.Saivenugopal Vs. ITO in ITA No.385/Chny/2019 dated 17.06.2019 dated 17....
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....he 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 return the appeal filed manually, to the assessee. Admittedly, no such action was taken by the CIT(Appeals). The appeal was efiled on 22.12.2018. Therefore, this....
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....rdance with law, after giving a reasonable opportunity to the assessee. 7. Respectfully following the decision of the co-ordinate Bench of this Tribunal in the case of Shri G.P.Saravanan vs. ITO, referred to supra, as the assessee has filed its appeal manually on 25.04.2016 and has e-filed the same on 12.01.2019, the said e-filed appeal would in fact relate back to the date of filing of the appe....