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2020 (11) TMI 736 - AT - Income TaxNon filing of appeal electronically - Penalty proceedings u/s. 271(1)(c) - Exemption u/s. 11 (1)(d) denied - voluntary contributions received in the name of various funds and is considered as the corpus donation - HELD THAT:- In this case, Ld. CIT(A) dismissed the appeal because assessee could not file its appeal electronically and appeal was dismissed as non-est and on merit appeal of the assessee was not heard. Assessee should have been given a chance to rectify his omission for filing physical appeal instead of e-appeal and Ld. CIT(A) should have decided the matter on merit instead of dismissing assessee's appeal in limine. We accept the plea of the assessee and assessee shall file e-appeal before the Ld. CIT(A) and intervening period of delay is condoned and Ld. CIT(A) is directed to decide assessee's appeal on merit. Appeal filed by the Assessee is allowed.
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