TaxTMI 
TaxTMI 
2026 (9) TMI 46
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....016, which was within the prescribed time from the date of service of the assessment order, along with a letter dated 04 April 2016 explaining the circumstances for such physical filing due to technical difficulties in the newly introduced e-filing system. 3. The learned CIT(A), on the facts and the circumstances of the case and in law, failed to appreciate that the appeal was subsequently uploaded on the e-filing portal on 15 June 2016, which was within the time permitted pursuant to the CBDT Circular dated 26 May 2016 issued in view of technical issues on the portal, and which specifically provided that such electronically filed appeals shall be treated as valid appeals filed within time, and therefore erred in disregarding the same while computing an alleged delay. 4. The learned CIT(A), on the facts and in the circumstances of the case and in law, erred in dismissing the appeal on the alleged ground of limitation despite the fact that the appeal had been entertained and heard over several years, without any defect being raised regarding delay, thereby violating the principles of natural justice. 5. The learned CIT(A) erred on the facts and in law, in ....
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....dated for electronic filing of Form-35 but due to newly introduced mechanism the assessee faced technical problem in filing appeal electronically due to non-availability of XML utility and absence of appropriate dropdown options. Learned Authorised Representative of the Assessee has pointed out that the assessment order passed on 27.02.2016 was received by the assessee on 04.03.2016. Thereafter, the assessee attempted to file the appeal electronically as it was the first year of mandatory filing of appeal electronically. Thus, when the assessee encountered these technical difficulties in filing the appeal, the assessee has filed the appeal physically in the O/o. learned CIT(A) on 29.03.2016 which is well within the period of limitation. Further, vide letter dated 04.04.2016, the assessee also explained the reasons for filing the physical appeal as the assessee experienced the difficulty on account of newly introduced e-filing mechanism. Learned Authorised Representative of the Assessee has further submitted that this technical glitch in the e-filing system during this transition period was also acknowledged by the CBDT in the Circular No.20/2016, dated 26.05.2016 whereby the CBDT e....
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....hile filing the letter dated 11.04.2016 placed at page no.2 of the paper book as under: 5.3. Thus, it is clear that the assessee has filed physical appeal within the period of limitation and further also clarified as to why the assessee has filed appeal physically instead of filing electronically vide letter dated 04.04.2016 duly acknowledged by the O/o. CIT(A). This problem as explained by the assessee before the learned CIT(A) was also acknowledged by the CBDT vide Circular No.20/2016 dated 26.05.2016 placed at page no.3 of the paper book as under: 5.4. Thus, it is not a case of delay attributable to the assessee in filing the appeal electronically but due to certain technical glitches of the system during this transition phase of migration from physical to electronic filing the appeal, the assessee could not file the appeal electronically and to avoid the risk of delay, the assessee has filed the same physically. Accordingly, in the facts and circumstances of the case, we find that there was no delay in filing the appeal before the learned CIT(A) when the appeal was physically filed within the period of limitation and could not be filed electronically due to technical glit....
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.... 2015-16 Accepted under Section 143(1) NA 10 AY 2016-17 209 & 210/VIZ/2025 dated 8.10.2025 6,10,99,987 Decided in favour of Appellant by ITAT Annexure 12 (Paperbook Page No.284-298) 8.1. Since the TP adjustment has to be decided based on the peculiar facts of the each assessment year therefore, in the facts and circumstances of the case, when the learned CIT(A) has not decided the appeal of the assessee on merits, the matter is remanded to the record of the learned CIT(A) for adjudication of the appeal of the assessee on merits after giving an appropriate opportunity of hearing to the assessee as well as in light of the decisions of this Tribunal as well as decisions of the learned CIT(A) in assessee's own case. 9. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.08.2026 ============= Document 1 SNF HURENLVERITAS LKAS FLOERGERS SNF (INDIA) PVT. LTD. (Subsidiary of SPCM SA, France holding company of Group) Date : 29/03/2016 To The Commissioner of Income Tax (Appeals) -2, Visakhapatnam. Dear Sir, Re: SNF (India) Private Limited Assessment Year: 2012-13 PAN:....
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....er (screen shot attached herewith as Annexure -1). Nevertheless, since the last date to file an appeal before CIT(A) was 03"" April 2016, the assessee has manually filed appeal on 29" March 2016 to adhere to timelines as required under section 249(2) of the Income Tax Act. Kindly refer Annexure -2 for the acknowledged copy of the appeal filed. 1 We hope the same meets the requirement as mentioned under section 249. Also, please let us know whether we are required to file online with Your Honour once the XML format of the form is available We hope Your Honour would accede to our request and oblige. Thanking you. Yours Sincerely. For SNF India Private Limited Authorized Signatory"L Enclosure - Website Print Screen and acknowledgment of form filed manually Received 8 11/4/16 Direct Taxes Building MVP Colony fawiarygod / Visakhapatnam-17 Registered Office & Works : Plot No. 19, Jawaharlal Nehru Pharma City, Parawada, Visakhapatnam - 531 019. Ph : +91 - 0891 - 3058888, 08924 - 236050 / 51, Fax : +91 - 0891 - 3058800, 08924 - 236095 Email : [email protected], Web : www.snf-india.com / www.snf-group.com Document 3 Circular No. 20/2016 F.No.279/Misc/M-54/....