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2021 (10) TMI 8 - AT - Income TaxNon filing of appeal electronically - appeal of the assessee dismissed as not having been filed electronically not in conformity with the procedure contemplated in Rule 12(3) of the Income Tax Rules, 1962 - HELD THAT:- As in the case of All India Federation of Tax Practitioner, Mumbai, [2018 (6) TMI 1171 - ITAT MUMBAI] as observed by the Tribunal that as the default on the part of an 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, therefore, it had set-aside the order of the CIT(A), with a direction to him to consider the appeal filed electronically by the assessee Thus appeal, in all fairness and in the interest of justice is restored to the file of the CIT(A). The 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 i.e on 28.03.2016 and dispose off the same on merits by way of a speaking order. CIT(A) while disposing off the appeal shall afford a reasonable opportunity of being heard to the assessee. Order passed by the CIT(A) is set-aside, and the matter is restored to his file for fresh adjudication.
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