The petitioner opted for E-proceedings facility. Draft assessment was received in electronic format was served on the asseseee on 31-12-2018 /1 -01 /2019 and petitioner had to file its objection before Dispute Resolution Panel by 1-02 2019. The petitioner had filed the objection on 5-02 -2019. DRP issued the show cause notice stating that the objection was filed beyond period of 30 days of the service of draft assessment order by electronic mode. The AO passed the order without considering the objection of the petitioner. The petitioner filed the petition and contended that, they have opted for manual mode hence receipt of a draft assessment order in manual mode had to be seen as date of draft assessment order. Allowing the petition the Court held that for computing the period of limitation the receipt of the order on manual mode to be taken in to consideration. Accordingly the order of the AO is seta side. Court also observed that this Judgement is rendered in peculiar factual circumstances, hence not to be cited as a precedent in subsequent cases. (WP No 11952 of 2019 dt. 13-11-2019) (SJ) (AY. 2015 -16)