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2019 (3) TMI 1113 - ITAT MUMBAIMandation of e-filling of appeal - appeal manually filed by the assessee though he was supposed to e-file the appeal even though period for filing the appeal electronically before learned CIT(A) till 15th June, 2016 extended - HELD THAT:- There is no quarrel that the tax-payers are bound to follow procedures prescribed by authorities in fulfilling their obligations under the 1961 Act read with 1962 Rules otherwise there will be breakdown of Rule of Law. It is well settled that Rule of Law is engrained in basic structure of our constitution. But at the same time procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. The CBDT extended deadline for efiling of appeal before learned CIT(A) to 15.06.2016 , vide circular 20 of 2016 dated 26.05.2016. The assessee still did not e-filed its appeal before learned CIT(A). It is claimed that the assessee was not aware of the amended procedure for e-filing of appeals. CIT(A) dismissed assessee’s appeal on this short ground of not filing of appeal electronically . CIT(A) did not decide any issue raised by the assessee in his appeals on merits. Under these facts and circumstances of the case , we are of the considered view that liberal approach is required to be taken to advance justice as the procedure are handmade to advance justice. When technicalities are pitted against justice, the courts will lean towards advancement of justice. It could not be shown by Revenue that the assessee acted in defiance of law deliberately . Thus, we are setting aside all the issue’s arising in this appeal to the file of the Ld. CIT(A) to adjudicate all the issue’s raised by assessee on merits in accordance with law. - Appeal of the assessee is allowed for statistical purposes
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