TaxTMI 
TaxTMI 
2024 (6) TMI 685
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.... 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 proceedings, it was found from the bank account statement submitted by the assessee that there were d....
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....er 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 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 to re....
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....come-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. Therefore, notice under section 250 of the Income Tax Act, 1961 was issued to the appellant through ITBA functionality to show cause as to why the paper appeal filed manually should not be treated as invalid appeal. In response to the same, the appellant submitted his reply as under: "The appellant respectfully submits that due to old age as well as suffering from lot of deis....
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....) 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 the limitation of section 80D of 1. T. Act 1961. Therefore, I request your honour that considering the above facts of the appellant, the same may kindly be considered and allowed." 6.5. In the submissions made by the appellant in respect of filing of paper appeal filed manually, the appellant submitted that due to old age and suffering from lot of diseases, he could not contract for 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....
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.... 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 Board) that in some cases the taxpayers who were required to o-file Form 35, were unable to do so due to lack of knowledge about e-filing procedure and/or technical issues in e-filing. Also, the EVC functionality for verification of e-appeals was made operational from 12.05.2016 for individuals and from 19.05.2016 for other persons. Word limit for filing grounds of appcal and mapping of jurisdiction of Commissioners of Income Tax (Appeals) were also a cause of grievance in some cases. 2. The matter has been examined by the Board. While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of man....