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2018 (5) TMI 1025 - AT - Income TaxAdditions towards unexplained share application money u/s 68 - maintainability of appeal - Held that:- We are of the considered view that merely because the assessee has not filed the appeal in electronic form, the assessee’s appeal cannot be dismissed on technical grounds that too during transition period. We, further, noticed that the Hon’ble Supreme Court and various High Courts have already categorically stated that when technicalities and substantial justice is pitted against each other, the substantial justice deserves to be prevailed over technicalities. Therefore, we are of the considered view that the CIT(A) was erred in dismissing the appeal filed by the assessee as not maintainable, hence, we set aside the issue to the file of the Ld. CIT(A) and direct him to admit the appeal filed by the assessee by directing the assessee to file its appeal in electronic format and also to condone delay in filing such appeal in electronic format. We also direct the Ld. CIT(A) to decide the issues on merits. - Appeal filed by the assessee is allowed for statistical purposes.
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