Case Law Details
Shri Devendra Agarwal Vs ITO (ITAT Jaipur)
As regards the maintainability of the appeal for want of e-filing, we note that the ld. CIT(A) except giving the reasons in the impugned order did not raise this defect by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though there was a defect in filing of appeal as the assessee did not file electronically but filed in physical form therefore, the said defect is required to be removed by the assessee. Accordingly, in the facts and circumstances of the case as well as in the interest of justice, we set aside the impugned order of the ld. CIT(A) and remand the matter to the record of the ld. CIT(A) for adjudication of the same afresh after giving an opportunity of hearing to the assessee. The assessee is directed to remove the defects and e-file the appeal within a period of 30 days from the date of this order.
FULL TEXT OF THE ITAT JUDGEMENT
This appeal by the assessee is directed against the order dated 06.12.2018 of ld. CIT (A), Jaipur for the assessment year 2014-15. The assessee has raised the following grounds:-
“1. On the facts & circumstances of the case & in law also Ld. CIT(A) grossly erred in passing ex-party appeal order whereas his office accepted adjournment application of assessee and ensured that new date of hearing will be intimated through new notice o f hearing.
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