2021 (10) TMI 345

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....ondent by : Sh. Praskash Dubey, Sr. DR ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 12.09.2016 of the learned CIT(A)-9, New Delhi, relating to Assessment Year 2013-14. 2. The grounds raised by the assessee are as under:- 1. On the facts and in circumstances of the case the Ld. Commissioner of Income Tax (Appeals)-9, New Delhi....

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....sum of Rs. 1,00,000/- on Adhoc basis out of Business Promotion Expenses of Rs. 9,09,864/- incurred by the Assessee Company for business Purpose of the Company. 4. On the facts and circumstances of the case, the Ld. Assessing Officer erred in disallowing a sum of Rs. 4,30,885/- in disallowing out of Sundry Creditors Outstanding balances as on 31.03.2013 on Percentage basis, whose balances ....

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....the learned CIT(A) noted that in terms of amended Rule 45 read with Rule 12(3) of the IT Rules, 1962, the assessee was required to furnish the appeal electronically, either through digital signature or through electronic verification mode. The Form No.35 was to be in the specified format prescribed by the Pr. DGIT or the DGIT (Systems) in accordance with Rule 45(5) read with notification 5/2016 is....

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....appeal in electronic form and filed the appeal manually, therefore, the appeal has become non-est. He, accordingly, dismissed the appeal filed by the assessee in limine. 4. Aggrieved with such order of the learned CIT(A), the assessee is in appeal before the Tribunal. 5. We have considered the rival arguments made by both the sides, perused the orders of the AO and the CIT(A) and the paper b....