Sub : Hardship faced while e-Filing of CIT(Appeals) (From No. 35)
Ref : Representation dated 13.05.2016 from All Gujurat Federation Of Tax Consultants
In this connection, kindly find enclosed herewith the representation addressed to the Pr. Chief Commissioner of Income tax, Gujarat, submitted the All Gujarat Federation of Tax Consultants wherein it is stated that the manual appeal filed is not being treated as valid appeal and the same is being rejected by the CIT(A) since the appeal is not filed electronically.
In view of the Notification No. 11/2016 dated 1.3.2015 of CBDT, e-filing of appeal with CIT(A) in Form No. 35 is made mandatory. However, it alleged by the Federation that there was a technical problem in filing of appeal and also in obtaining acknowledgement of filing of appeal and therefore, the assessees file the appeal manually which was duly acknowledged.