Case Law Details
Paul Gerard Jenner Vs ITO (ITAT Dehradun)
The appeal has been summarily dismissed by the ld. CIT(A) treating the appeal filed in manual Form as invalid and holding that the assessee was mandatorily required to file the appeal electronically. The assessee could not submit the appeal in electronic Form/online as it had to be verified by Aadhar OTP/Net Banking. The appellant being a foreign national is not required to obtain Aadhar and also doesn’t have Internet Banking in India for verification. Hence, the appeal could not be filed. The assessee a foreign national cannot be expected to do an unfeasible task before filing the appeal. The rules and procedures are meant to enable easy & speedy justice and not meant to be an impediment in dispensation of justice. No prejudice would be caused if the matter is adjudicated on merits in the instant Form 35. Hence, it is hereby directed that the appeal be considered and be adjudicated by the ld. CIT(A) after affording an opportunity to the assessee.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, Noida dated 22.06.2018.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
