Case Law Details
Montreaux Resorts Pvt Ltd Vs ITO (ITAT Delhi)
The issue under consideration is that whether the CIT(A) is correct in rejecting the appeal filed by the assessee in paper format?
In the given case, the assessee was required to file an appeal in electronic format before the Commissioner of income. Assessee did not do that. Therefore, the appeal was not in accordance with the income tax rules 1962. The assessee was given enough opportunity by the Commissioner of income tax appeals to file appeal in electronic format. Despite that, assessee did not file any appeal in electronic format but requested the CIT – A to consider the paper appeal. Furtrher, the assessee also approached the honourable Delhi High Court in this regards, they have directed the assessee to approach the income tax authorities. Therefore, assessee is bound to file an appeal before the Commissioner of income tax in electronic format.
Since as per amendment made in the law by which the electronic filing of the appeal before the authorities is mandatory, Hence the appeal filed by the assessee will be dismissed by ITAT directing them to file the appeal before CIT(A) in Electronic Form.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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