Vandana Rajaish Bajpaee vs. ITO (IT) 1(2)(1)

Parties Involved

Facts Summary

The appellant, a non-resident Indian, filed an income tax return for the Assessment Year 2010-11 and received a refund order. The appellant later filed a rectification petition for short credit of TDS and another for improper calculation of interest on the refund. The appellant filed an appeal against the rejection of the rectification petition by the Assessing Officer. The Commissioner of Income-tax (Appeals) dismissed the appeal on the ground that it was not filed electronically as required by the CBDT Circular No. 20/2016. The appellant argued that the Commissioner should have considered the appeal on the basis of the documents produced before him even though in physical form.…

Legal Issues

• 1. Wrongful dismissal of the appeal by the CIT(A) for not considering the appeal documents filed physically.
• 2. Non-disposal of the grounds of appeal by the CIT(A).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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