2019 (8) TMI 1624

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....ridhar, Advocate Respondent by : 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 ....

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.... CIT(A) had dismissed the appeals and passed order on 31.12.2018 for the Assessment Years 2010-11 & 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 Tribun....

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....see 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 return the appeal filed manually, to the asses....

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....k to the file of the CIT(Appeals). The CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance 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 a....