Thot Media Pvt. Ltd. v. Asstt. Commissioner of Income-tax, Circle-25(2), New Delhi
[Citation -2019-LL-0829-2]
| Citation | 2019-LL-0829-2 |
|---|---|
| Appellant Name | Thot Media Pvt. Ltd. |
| Respondent Name | Asstt. Commissioner of Income-tax, Circle-25(2), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 29/08/2019 |
| Assessment Year | 2013-14 |
| Judgment | View Judgment |
| Bot Summary: | The appeal of the assessee fil ed on 22.04.2016 has been di smi ssed by the l d. CIT-9, New Del hi vi de order date d 07.02.2017 on the grounds tha t the appeal has been fil ed manually i n thei r offi ce whi ch i s consi dered as a paper appeal and does not meet the requi rements of the rul es i n-force. The l d. CIT hel d that since the appeal was mandatoril y requi red to be fil ed electroni cally and si nce the assessee fai l ed to do so, the appeal was treated as defecti ve and the same has 2 ITA Nos. 2982 2983/Del/2017 S K Gold Chain Co. Pvt. Ltd. been di smi ssed i n limine. Further, we note from the record that the assessee ha s fil ed the appeal el ectroni call y on 02.02.2017 whi ch the l d. CIT hel d that i t woul d be consi dered on pri ori ty. Since, the assessee has fil ed appeal before the l d. CIT and the l d. CIT has consi dered the el ectroni c appeal , the appeal fil ed before us becomes i nfructuous and hence bei ng di smi ssed. In the result, the appeal of the assessee is dismissed. |