Order passed u/s. 271(1)(c) of the Income Tax Act, 1961

IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘C’ NEW DELHI
BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER
AND
SHRI KULDIP SINGH, JUDICIAL MEMBER
[Through Video Conferencing]
ITA No.2507/Del/2018
Assessment Year: 2009-10

 M/s. Intelenet Global
Services Pvt. Ltd. (Prior to
merger known as Technovate
e-Solutions Pvt. Ltd.),
Intelenet Towers, Plot CST
No.1406, A-28, Mindspace,
Madad (W),
Mumbai

vs

DCIT,
Circle-25(1),
New Delhi

Appellant by Sh. Yishu Goel, AR
Sh. Ankit Sahay, Adv.
Respondent by Sh. Sunita Singh, CIT(DR)

Date of hearing 28.09.2021
Date of pronouncement 21.10.2021

ORDER

This appeal has been preferred by the assessee against the order dated 29/01/2018 passed by the learned Commissioner of Income-tax (Appeals)-9, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10

2. We find that appeal filed by the assessee before the Ld. CIT(A) was dismissed in limine as the said appeal was filed
manually before the Ld. CIT(A), i.e, first appellate authority, whereas the assessee was required to filed appeal electronically by 15/06/2016 as per the notification issued in this regard. In view of the appeal dismissed in limine, the adjournment sought before us by the learned counsel of the assessee for filing paperbook was rejected.

3. If said appeal dated 28/02/2017 has not been acted upon by the Department and has been dismissed or
rejected due to lack of jurisdiction, then we direct the assessee to file appeal in electronic form as per Income Tax Rules, 1962 framed in this regard along with request for condonation of delay, which shall be considered in accordance with law and appeal shall be decided on merit. This appeal filed manually shall be treated as infructuous.

4 In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 21st October, 2021

Please find attached the enclosed file for the full judgement.