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ITA-1089/CHD/2019 A.Y. 2015-16 I have examined the submission of the Ld AR, the findings of the Ld. AO and contextualized these to these grounds of appeal. That the appellant filed a rectification application online 01-12-2017 through his account on the e-filing portal http//www.incometaxindiaefiling.gov.in vide acknowledgment no. 322201290011217 is a matter of record. That this application was transferred to the A.O. on 05-12-2017 is also verifiable from record. It is my considered view that the rectification application duly e- filed was not disposed of within the statutory time limit and that the application referred to by the AO is a manual application filed later by the Counsel for the appellant which has been disposed of in the impugned order.-The manual application signed by the Counsel, is in itself not regular unless it is by way of a reminder with regards to the online application filed. That the substantive issue is dealt with in the remaining grounds of appeal makes the objections raised in these grounds academic. The appellant succeeds in part on these grounds of appeal.