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Judgment
Dr. B. R. R. Kumar, Accountant Member
The appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi dated 07.02.2017.
None attended on behalf of the assessee.
The appeal of the assessee filed on 22.04.2016 has been dismissed by the ld. CIT (A)-9, New Delhi vide order dated 7. 02.2017 on the grounds that the appeal has been filed manually in their office which is considered as a paper appeal and does not meet the requirements of the rules in-force.
The ld. CIT (A) held that since the appeal was mandatorily required to be filed electronically and since the assessee failed to do so, the appeal was treated as defective and the same has been dismissed in limine. Further, we note from the record that the assessee has filed the appeal electronically on 02.02.2017 which the ld. CIT (A) held that it would be considered on priority. Since, the assessee has filed appeal before the ld. CIT (A) and the ld. CIT (A) has considered the electronic appeal, the appeal filed before us becomes infructuous and hence being dismissed.
In the result, the appeal of the assessee is dismissed.