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2020 (1) TMI 1410 - AT - Income TaxE-Filing appeal - delay in filing the appeal - Non filling of appeal electronically within the period of limitation - prayer made by the assessee to reckoned the date of filing as on date on which the appeal was actually filed - According to the Ld. D.R., it is a mandatory requirement of law to e-file the appeal with effect from 01.03.2016 admittedly, the appeal was filed only on 01.07.2019, after the dismissal of appeal by CIT(Appeals) - HELD THAT:- This Tribunal finds that the appeal was manually filed on 22.04.2016. The appeal was e-filed on 01.07.2019. In the meantime, the appeal filed manually on 22.04.2016 was dismissed. During the transition period from manual filing of appeal to e-filing,the assessee was confused. The appellate remedy provided under the scheme of the Income-tax Act cannot be brushed aside merely because there was a technical breach in the procedure of filing the appeal. The CBDT ought to have provided sufficient time for switch over to e-filing of appeal. When technicality and substantial justice are pitted against each other, the substantial justice has to be preferred. This being a proceeding under the Income-tax Act for computing the taxable income, this Tribunal is of the considered opinion that the appeal e-filed on 01.07.2019 has to be disposed of on merit. Accordingly, the delay in efiling the appeal is condoned and the impugned order of the CIT(Appeals) is set aside. The CIT(Appeals) shall consider the appeal e-filed on 01.07.2019 on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the assessee.
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