Scanned Form 35A can be filed to meet deadline for filing objections – ITAT

IN THE INCOME TAX APPELLATE TRIBUNAL

The Relevant Text of the Order as follows :

It appears that the Ld. Tribunal pleased to observe that when the Revenue is accepting the e-filing of documents then the rejection of the Form 35A submitted by the assessee is unsustainable in the identical issue.

In that view of the matter, respectfully relying upon the ratio laid down in the above judgment we find no merit in rejecting the Form 35A filed by the assessee and thus we quash the order impugned.

Consequently, we allow the submission of Form 35A filed by the assessee. The instant appeal is, thus, allowed with the direction upon the DRP to accept the original Form No. 35A submitted by the assessee and to proceed with the matter upon giving an opportunity of hearing to the assessee and to pass a reasoned order in accordance with law.

9. In the result, assessee’s appeal is allowed for statistical purposes in the terms indicated above.