2021 (4) TMI 706

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....appeal on merits instead of dismissing it for the alleged failure by the appellant to file it electronically and hence Your Appellant prays that the order passed by Ld. CIT(A)-13, Ahmedabad be quashed and the appeal be restored to his file for disposal afresh after giving the reasonable opportunity of being heard to the appellant.. 2. Such other relief(s) to which the appellant may be lawfully entitled to." 2. Brief facts of the case are that the assessee is a NRI (Non Resident Indian). No Return of Income was filed by the assessee for the A.Y. 2007-08. The Assessing Officer (AO) received information that assessee invested Rs. 4 lakhs in Unit Trust of India (UTI) Mutual Fund. On the basis of such information, the case was reopen....

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....06.2018 this appeal was transferred ITAT Surat Bench. As the assessee is a resident of District Bharuch. 5. None appeared on behalf of the assessee, nor is any application for adjournment filed on record. 6. Perusal of record reveals that authority letter in favour of Shri Kamlesh N. Bhatt, CA is on record. Therefore, we left no option except to decide the appeal after hearing of submission of Ld. Departmental Representative (DR) for the Revenue and the material available on record. 7. The Ld. DR for the Revenue submits that the assessee filed paper appeal before Ld. CIT(A), instead of filing appeal electronically. The Ld. DR further submits that in para 1.4 of the impugned order, Ld. CIT clearly held that the assessee filed paper ....

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.... of the assessee due to technical reason as Rule 45 of Income tax Rules 1962 was amended w.e.f. 01.03.2016 and that appeal was instituted on 05.04.2016. The Ld. CIT(A) dismissed the appeal for technical reasons and without discussing the merit of the case as mandated under section 250(6) of the Act. We have further noted that, though the Rule 45 amended w.e.f. 01.03.2016, without corresponding amendment in Section 249 of Income Tax Act. It is settled position of law that Rule cannot substitute the statutory provision. Hence, keeping in view of the aforesaid facts, the appeal is restored back to the file of Ld. CIT(A) to adjudicate the appeal on merit. The assessee is also directed to comply the procedure for filing appeal electronically as ....