IN INCOME TAX APPELLATE TRIBUNAL BENCH: CHENNAI BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ITA No.1376/Chny/2019 /Assessment Year: 2013-14 M/s.Medopharm, Vs. Asst. Commissioner- No.25, Puliyur, 2nd Main Road, of Income Tax, Trustpuram, Non-Corporate Circle-13(1), Chennai. Chennai. [PAN: AAAFM4227H] (Appellant) (Respondent) Appellant by : Mr. D.Anand, Adv. Respondent by : Mr. AR.V.Sreenivasan, JCIT & Date of Hearing : 10.07.2019 & /Dt. of Pronouncement : 06.09.2019 ORDER PER SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER: assessee filed this appeal against order of Commissioner of Income Tax (Appeals)-14, Chennai, in ITA No.38/CIT(A)-14/2016-17 dated 28.02.2019 for AY 2013-14 besides challenging issue on merit, assessee has mainly challenged ex-parte order passed by Ld.CIT(A). 2. Brief facts of case of assessee are that assessee derives income from business of manufacture of pharmaceutical products. ITA No.1376/Chny/2019 :- 2 -: return of income for AY 2013-14 was filed on 25.09.2013 admitting taxable income of Rs.2,51,78,890/- and revised return was filed on 30.11.2012 admitting taxable income of Rs.2,51,78,890/-. case was selected for scrutiny under CASS and notice u/s.143(2) dated 02.09.2014 followed by notice u/s.142(1) dated 22.07.2015 along with questionnaire were issued and duly served on assessee. After considering information given during assessment proceedings and submissions made by Ld.AR, assessment was completed and assessed at total income of Rs.4,06,19,840/-. 3. Aggrieved by assessee, assessee preferred appeal before Ld.CIT(A). Since assessee could not e-file appeal, Ld.CIT(A) dismissed appeal filed by assessee. 4. On being aggrieved, assessee is in appeal before Tribunal. counsel for assessee has submitted that Ld.CIT(A) has erroneously dismissed appeal summarily without going into merits of facts and without appreciating fact that assessee has filed manual appeal within time stipulated under Act, besides e-filing of appeal immediately. He further submitted that suitable directions may be given to Ld.CIT(A) to adjudicate issue on merits by giving opportunity to assessee. ITA No.1376/Chny/2019 :- 3 -: 5. Per contra, Ld.DR referred to order of Ld.CIT(A) and submitted that assessee has failed to file appeal electronically which is mandated by amendment to Rule 45 of IT Rules modified by CBDT vide notification No.S.O.637(E) dated 01.03.2016, manual appeal filed has been rightly treated by Ld.CIT(A) as non-est. 6. We have heard both parties, perused materials available on record and gone through orders of authorities below. 7. It is admitted fact that against Assessment Order, assessee filed manual appeal on 29.04.2016 which is well within time provided under Act. Since assessee did not comply with Rule 45 of IT Rules which mandates compulsory e-filing of appeals before Ld.CIT(A) w.e.f. 01.03.2016 in respect of persons who are required to furnish return of income electronically and dismissed appeal filed by assessee manually. It was submission of assessee that assessee firm had filed its appeal before Ld.CIT(A) manually on 29.04.2016 which was within due date of filing of appeal and followed up with e-filing appeal online on 07.06.2016. There was small delay in e-filing of appeal, therefore, Ld.CIT(A) erroneously dismissed appeal filed by assessee. He was further submitted that on similar facts and circumstances in identical issue Mumbai Bench of this Tribunal in case of All India Federation of Tax Practitioners v. ITO reported in [2016] 166 DTR 276 (Mumbai Trib.) as also decision ITA No.1376/Chny/2019 :- 4 -: of Delhi Benches of Tribunal in case of Shri Gurinder Singh Dhillon v. ITO in ITA No.6595/Del/2016 dated 19.04.2017 had held that delay was liable to be condoned. Apart from this, we have perused principles laid down by Hon ble Supreme Court in case of State of Punjab v. Shyamalal Murari & Others reported in AIR 1976 (SC) 1177 saying that delay in e-filing of appeal is condoned and issues in this appeal are restored to file of Ld.CIT(A) for adjudication on merits in accordance with law by allowing opportunity of being heard to assessee. 8. Thus, respectfully following principles laid down by Hon'ble Supreme Court in case of State of Punjab v. Shyamalal Murari & Others, referred to supra, we are of view that this is fit case to restore to file of Ld.CIT(A) for adjudication on merits in accordance with law by allowing opportunity of being heard to assessee. 9. In result, appeal filed by assessee is allowed for statistical purposes. Order pronounced on 06th day of September, 2019, in Chennai. Sd/- Sd/- (S. JAYARAMAN) (DUVVURU R.L. REDDY) /ACCOUNTANT MEMBER JUDICIAL MEMBER ITA No.1376/Chny/2019 :- 5 -: Chennai, 1 Dated: 06th September, 2019. TLN & Copy to: 1. Appellant 4. CIT 2. Respondent 5. DR 3. CIT(A) 6. GF Medopharm v. Asst. Commissioner of Income-tax, Non-Corporate Circle-13(1), Chennai