Case Law Details
Shri Gurinder Singh Dhillon Vs ITO (ITAT Delhi)
Assessee filed the appeal before the ld. CIT (A) manually within time as per the old provisions. Later on, the manner of furnishing the appeal in Form No.35 before the ld. CIT (A) was amended vide Notification No. 5/2016 dated 06.04.2016 and the procedure was laid down. Thereafter, the CBDT extended the period for filing the appeal electronically to 06.2016 and the assessee filed the appeal electronically on 08.10.2016. In the present case, the earlier appeal filed by the assessee manually on 18.04.2016 was well within time. We, therefore, considering the totality of the facts, direct the ld. CIT (A) to decide the appeal of the assessee on merits after condoning the delay, if any, in filing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the ld. CIT (A) which is mentioned in para 3.1 of the impugned order that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure.
FULL TEXT OF THE ITAT JUDGMENT
This is an appeal by the assessee against the order dated 24.10.20 16 of ld. CIT(A) – 5, Delhi.
2. Following grounds have been raised in this appeal :-
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