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2018 (6) TMI 1171 - AT - Income TaxMandate for E-filling of appeal - Dismissal of appeal on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner - Held that:- The Hon’ble Supreme Court in the case of ‘RaniKusum Vrs. Kanchan Devi,’ [2005 (8) TMI 709 - SUPREME COURT OF INDIA] a procedural law should not ordinarily be construed as mandatory, as it is always subservient to and is in aid of Justice. Any interpretation, which eludes or frustrates the recipient of Justice, is not to be followed. From the facts of the present case, we gathered that the assessee had already filed the appeal in paper form, however only the e-filing of appeal has not been done by the assessee and according to us, the same is only a technical consideration Since in the present case, we find that appeal in the paper form was already with Ld. CIT(A), therefore in that eventuality the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner. - Decided in favour of assessee.
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