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2023 (3) TMI 1103 - ITAT CHANDIGARHMode of filing the appeal - As disputed by the CIT(A) wherein the assessee has filed the appeal manually whereas the Rules required the appeal to be filed electronically - HELD THAT:- There is no other defect which has been pointed out by the CIT(A). No doubt the Rules have been amended to provide for electronically filing the appeal, however before dismissing the appeal of the assessee, CIT(A) should have atleast allowed an opportunity to the assessee to remove the defect on account of manual filing of the appeal and to allow the assessee to file the appeal electronically which has apparently not happened in the instant case as no such opportunity was provided by the assessee to remove the defect. We find that under similar circumstances, in case of Mr. Umesh A Mishra Vs. ITO [2019 (3) TMI 1113 - ITAT MUMBAI] has granted liberty to the assessee to file its appeal electronically before the CIT(A) holding that the liberal approach is required to be taken to advance justice as the procedure are handmade to advance justice. The assessee is hereby allowed to file its appeal electronically before the ld CIT(A) within four weeks of this order and the ld. CIT(A) is hereby directed to admit the appeal so filed electronically by the assesseee and adjudicate the issue raised by the assessee in its appeal on merits in accordance with law after providing reasonable opportunity to the assessee.
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