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Assessee has raised the ground that on facts and circumstances of the case, the impugned order passed bythe Commissioner of Income Tax (Appeals) ['CIT(A)'] dismissing the appeal filed by the appellant against order under s. 147/144 of the Income Tax Act, 1961 ("the Act") in paper form (hereinafter referred to as "paper appeal") in limine as not maintainable on the ground that appeal had not been filed electronically, is illegal and bad in law.

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Sec. 147, 144 of Income Tax Act, 1961— Reassessment — The assessee is a company, whose case was reopened by issue of notice under s. 147 of the income tax act. Notice under s. 148 was issued. Assessee did not file any original return of income and further did not file any return in response to notice under s. 148. Subsequently, after a lot of correspondence, the assessee company submitted a letter along with the computation of total income and unaudited unsigned balance sheet of the company. Subsequently notices issued under s. 142 of the IT Act were also not complied with. AO passed an assessment order determining the total income of the assessee at Rs. 61203924 and made several additions to the income of the assessee company. CIT(A) dismissed the appeal holding that he does not have any power to accept the manual appeal as assessee were required to file the appeal only in electronic form after 1st March, 2016. Despite the assessee given an opportunity to explain the reasons as well as to file the electronic appeal and to make an application for condonation of delay, the assessee did not make any such effort but provided to give an explanation. ITAT agreed with the finding of the CIT(A) but in the interest of justice, granted liberty to the assessee to file a fresh appeal before learned CIT(A) in electronic format in accordance with the rule along with the necessary application for condonation of delay. MONTREAUX RESORTS PVT LTD vs. ITO.[2020] 25 ITCD Online 091 (ITAT-DELHI)