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On line filing of income tax appeal

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(Querist)
09 January 2017 My client filed online ITR for the AY-2009-10. Received assessment order u/s 147 r.w.s.143(3) on 30-12-2016. Is it possible to file appeal manually?
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Radhakrishnan K.V.

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Radhakrishnan K.V. (Querist)
19 January 2017 Dear experts,
My doubt is "from which AY a co-operative society, liable to file audit report u/s 44AB, should file appeal online".

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