2024 (6) TMI 685

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....ppellate authority which were migrated to National Faceless Appellate Centre, and the ld. CIT(A)NFAC had erred in not entertaining such appeal. 3. The ld. CIT(A) has erred in not deleting the addition of Rs. 14,50,000/- deposited in the bank account. The addition so made is bad in law and bad on facts. 4. The ld. CIT(A) has erred in not allowing deduction of Rs. 50,000/- claimed u/s 80DD of the Act. 5. The appellant pray that the proceedings u/s 148 initiated in the case of the appellant is bad in law and bad on facts. 6. The appellant pray for suitable costs. 7. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honour." 3. Brief fact of the case is that the assessee filed his return of income for the assessment year 2011-12 on 04.01.2012 declaring return total income of Rs. 1,54,110/-. The case was reopened as per the provisions of section 147of the Income Tax Act, 1961 for the assessment year 2011-12 vide notice u/s 148 of the Act dated 30.03.2018 after obtaining the necessary approval from the competent authority. During the course of assessment proce....

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....eturn of Income electronically under sub-rule (3) of rule 12,- (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (1); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule (2) or in paper form. be verified (3) The form of appeal referred to in sub-rule (1), shall by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee. (4) Any document accompanying Form No. 35 shall be furnished in the manner in which the said form is furnished. (5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) specify the procedure for electronic filing of Form No. 35 and documents, (ii) specify the data structure, standards and manner of generation of electronic verification c....

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.... 15.06.2016. Such e-appeals would also be treated as appeals filed within time. (Sadhana Panwar) DCIT (OSD) (ITJ). CBDT, New Delhi. Copy to: 1. The Chairman, Members and officers of the CBDT of the rank of Under Secretary and above. 2. OSD to Revenue Secretary. 3. All Pr. Chief Commissioners of Income-Tax & All Directors General of Income-Tax with a request to bring to the attention of all officers. 4. The Pr. Director General of Income-Tax, NADT, Nagpur. 6.3. It is seen from the above circular that rule 45 of Income Tax Rules, 1962 mandates compulsory e-filing of appeals before the Commissioner of Income Tax (Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically and the tax payers who could not successfully e-filed the appeal and had failed paper appeals were required to file an e-appeal in accordance with Rule 45 before the extended period i.e. 15.06.2016. Such e-appeal would be treated as appealed filed within time. 6.4. However, in the appellant's case, the appellant filed paper appeal dated 25.12.2012 filed on 24.01.2019....

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....on have been considered Abhi Developers v/s ITO (2007)12 SOT 444 ITO v/s Mark Construction (2012)53 SOT 22 (Kol) The judicial authority held that while computing income of assessee u/s 44AD, AE the assessing officer does not have the power to assess authority in excess of return income, if return filed u/s 44AD & 44AE of IT Act 1961. No addition can be made on the ground that the assessee was not able to explain discrepancies in the books of accounts. CIT v/s Nitin Soni (2012) 207 Taxman 332 (ALL) The H'ble court held that the concern assessee individual entry of cash deposit in his Bank. The appellant has borrowed the fund as per bank statement produced for your kind verification, hence facts of the appellant may kindly be considered and appeal may have allowed accordingly, 2. Ground No. 2:- The Ld AO has erred in disallowing medical expenses of Rs. 50000/against incurred for treatment of brain tumour treatment and operation of appellant in the regard was made at Jaipur and now under observation of doctors, hence expenses incurred, but as per limitation of IT Act 1961 the claim u/s 80DD(b) Rs. 50000/- considered th....

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....ncome-tax (Systems), as the case may be, shall- (i) specify the procedure for electronic filing of Form No. 35 and documents: (ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2), for the purpose of verification of the person furnishing the said form, and (iii) be responsible for formulating and implementing appropriate security, archival and retrieval of policies in relation to the said form so furnished.] ITBAINFAC/S/250/2023-24/10/528022721 Circular No. 200015 F.No.279/Misc/M-54/2016/TTJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated: 26th May, 2016 Subject: E-filing of appeals: Extension of time limit-reg Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before Commissioners of Income Tax (Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically. It has come to the notice of the Central Board of Direct Taxes (hereinafter referred to as the Boar....

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....appeal filed by the appellant is dismissed." 5. As the assessee did not receive any favour from the appeal filed before ld. NFAC/ CIT(A). The present appeal filed against the said order of the ld. NFAC before us on the grounds as reiterated in para 2 above. 6. During the course of hearing, the ld. AR for the assessee submitted that assessee in respect of filing of paper appeal filed manually and the assessee due to old age and suffering from diseases, he was not in a position to take assistance regarding e-filing of appeal and further stated the he had not completed the requirements of E-filing of appeal i.e. PAN and Aadhar link as well as update of e-mail address. Further the ld AR for the assessee contended that the ld. CIT(A) has erred in observing that since the appeal has not been filed online, on the very same ground of appeal treated as invalid. The Ld. AR for the assessee vehemently submitted that the ld. CIT(A) has erred in not deciding the appeal on merits and the Ld. AR for the assessee has relied upon the following orders in support of the contentions so raised:- S. No. Particulars Page No. 1. Copies of judgment relied upon: a) Smt. Rani Kusum vs....