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2020 (2) TMI 828 - AT - Income TaxCondonation of delay - assessee has not filed the appeal electronically within the time before the appellate Commissioner - assessee had already filed the appeal in paper form - HELD THAT:- Assessee had already filed the appeal in paper form, however only the e-filing of appeal has not been done by the assessee and according to us, the same is only a technical consideration. In this respect, we rely upon the judgement of RANI KUSUM VERSUS KANCHAN DEVI & ORS. [2005 (8) TMI 709 - SUPREME COURT] wherein has reiterated that if in a given circumstances, the technical consideration and substantial Justice are pitted against each other, then in that eventuality the cause of substantial Justice deserves to be preferred and cannot be overshadowed or negatived by such technical considerations. Apart from above we have also noticed that in case titled Gurinder Singh Dhillon Vrs. ITO [2017 (4) TMI 1359 - ITAT DELHI] had restored the matter to the file of Ld. CIT(A) under identical circumstances with a direction do decide appeal afresh on merit, after condoning the delay, if any. Since in the present case, we find that appeal in the paper form was already with CIT(A), therefore in that eventuality the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically within the time before the appellate Commissioner. We remit this matter back to the file of CIT(A) with a direction to consider the appeal filed by the assessee after condoning the delay and matter to be heard on merits after giving proper opportunity to the assessee. - Decided in favour of assessee for statistical purposes.
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