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2020 (10) TMI 360 - AT - Income TaxNon filing of appeal electronically - Penalty u/s 271(1)(c) on claim for deduction under Sec.80IB(10) denied - CIT (Appeals) dismissing the appeal petition on the basis of alleged compliance default of not having filed electronically - Penalty order is bad in law - HELD THAT:- The issue herein involved is squarely covered by an order in the case of All India Federation of Tax Practitioner, Mumbai, Vs. ITO (E)-1(2), Mumbai [2018 (6) TMI 1171 - ITAT MUMBAI] as observing that the default on the part of the assessee in filing the appeal in paper form was merely a technical defect which could not be allowed to overshadow the cause of substantial justice. Appeal in all fairness and in the very interest of justice is restored to the file of the CIT(A). CIT(A) is directed to consider the appeal which was electronically filed by the assessee as having been filed on the date on which the same was manually filed in paper form on 21.04.2016, and dispose it off on merits by way of a speaking order. Needless to say, the CIT(A) while disposing off the appeal shall afford a reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purposes.
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