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2023 (1) TMI 646 - AT - Income TaxEx-parte order by the learned CIT(A) - appeal of the assessee was dismissed for procedural requirement - assessee filed appeal offline mood i.e. in paper form whereas assessee was required to file appeal in electronic mode - HELD THAT:- The requirement of filing appeal before the learned CIT (A) in electronic form was new. The assessee being individual filed appeal before CIT(A) within time limit but in paper dated 18th April 2016 instead of filing online as required by the CBDT notification dated 1st March 2016. Filing of appeal in electronic mode is a procedural requirement and any failure to comply with procedural requirement cannot be made hindrance in affording justice. The assessee who filed appeal within the time limit in paper form in our considered cannot be deprived of justice merely for the reason to comply with newly brought procedural requirement. In holding so, we find support and guidance from the judgment of Hon’ble Supreme Court in case of Rani Kusum vs. Kanchan Devi [2005 (8) TMI 709 - SUPREME COURT] Appeal of the assessee was dismissed for procedural requirement in ex-parte order by the learned CIT(A), we set aside the finding of the learned CIT-A and restore the issue to the file of the ld. CIT-A for fresh adjudication as per the provisions of law. Hence, the ground of appeal of the assessee is allowed for the statistical purposes.
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