Appeal cannot be dismissed on technical ground that same was not filed electronically: ITAT

Appeal cannot be dismissed on technical ground that same was not filed electronically: ITAT In this matter, the CIT(A) has dismissed the appeal on th…

CA Deepak Gupta

Apr 6, 2022

Last update on Apr 6, 2022

Appeal cannot be dismissed on technical ground that same was not filed electronically: ITAT In this matter, the CIT(A) has dismissed the appeal on the technical ground that the assessee has not filed it electronically as per Rule 45 of the Income-tax Rule and the aggrieved Taxpayer thus filed an appeal with Income Tax Appellate Tribunal (ITAT) seeking for relief.

ITAT Order

It appears that only one notice was issued by the CIT(A) to the assessee and the status of the service of the same is also not mentioned in the impugned order. Therefore, the dismissal of the appeal on technical ground by the CIT(A) without giving an effective and sufficient opportunity to the assessee to rectify the mistake in filing the appeal is in contravention of principle of natural justice. Hence, in the facts and circumstances of the case and in the interest of justice, we set aside the impugned order of the CIT(A) and remand the matter back to the record of the CIT(A) for deciding the same afresh on merits after giving one more opportunity to the assessee to rectify the mistake for filing the appeal. The assessee is allowed one more opportunity to file the appeal electronically within a period of two months from the date of receipt of this order.

About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.