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2020 (12) TMI 655 - AT - Income TaxCondonation of delay - Ex-parte order passed by the ld. CIT(A) on the ground that the assessee could not e-file the appeal - since the assessee could not e-file the appeal, the ld. CIT(A) dismissed the appeal filed by the assessee without adjudicating the issue on merits - HELD THAT:- In this case, we find that the delay was on account of the venial breach and as the assessee had filed the manual appeal within the time and no show-cause notice to rectify the defect in filing the appeal was served on the assessee. Moreover, no notice under section 250(1) of the Act was issued to the assessee before concluding the appeal filed by the assessee. Thus, respectfully following the principles laid down in the case of State of Punjab v. Shyamalal Murari & Others [1975 (10) TMI 105 - SUPREME COURT] wherein, it was categorically purported that when technicalities and substantial justice are pitted against each other, the substantial justice deserves to be prevailed over technicalities, the delay in e-filing of the appeal before the ld. CIT(A) stands condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits in accordance with law by affording an opportunity of being heard to the assessee.
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