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The assessment for the year under consideration was completed by the AO in the hands of the assessee on 19-03-2016 u/s 143(3) of the Act. The assessee challenged the same by filing appeal manually before Ld CIT(A) on 22-04-2016. The Ld CIT(A) noticed that the assessee should have filed the appeal in electronic mode as per Rule 45 of IT Rules. Hence the Ld CIT(A) issued a show cause notice asking the assessee as to why his appeal should not be dismissed. The Ld CIT(A) noticed that the assessee did not furnish proper reply. He also noticed that the CBDT has extended the date of filing appeal in electronic mode to 15-06-2016 and the assessee did not avail the said opportunity so given. Accordingly, vide his order dated 27-12-2017, the Ld CIT(A) dismissed the appeal of the assessee holding the same as invalid, since it was not filed in electronic mode as mandated by Rule 45 of I T Rules. Challenging the same, the assessee has filed an appeal before Tribunal and the same is numbered as ITA 2027/Bang/2018.

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Sec. 249(1) of Income Tax Act, 1961—Appeal—The breach in filing appeal manually was only a technical breach and accordingly another opportunity was given to the assessee to file the appeal electronically, whereas in the case of assessee, it has already filed the appeal electronically, accordingly CIT(A) was not justified in dismissing the appeal filed electronically in compliance with Rule 45 of I T Rules. - KANDALAA V/s ITO - [2020] 206 TTJ 1014 (ITAT-BANGALORE)