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2020 (12) TMI 765 - AT - Income TaxDelay in filing appeal - condonation delay filling against levying late filing fee under Section 234E demands were raised under Sections 200A and 154 - appeals have been filed belatedly before the learned CIT(A), and there is a substantial delay in filing of these appeals varying from 223 days to maximum of 927 days - HELD THAT:- It is very much known in law that when substantial justice is pitted against technicalities, then substantial justice must prevail. Similarly in the case of the company, M/s. Thirumurugan Plastics P. Ltd. [2019 (12) TMI 1424 - ITAT CHENNAI] in which the assessee was a Director, also there was delay in filing of these appeals on identical grounds, the Co-ordinate Bench of the Tribunal in that cases has held Revenue claimed to have served the impugned orders electronically, the assessee pleads that they were not brought to its notice and the Revenue has not sent any further communication till the date of recovery notice served on 04.03.2019, manually. Assessee was unaware of such orders. When there is a change from one system, say the manual system to the other system, say the electronic system, apart from relying the rules and regulations, the Revenue as an administrator of the Act must also guide the assessees, in enabling them to comply with the systemic changes in a reasonable manner. Atleast in those cases, like this case, where the demand made on the assessee is pending for long time and the assessee has not responded, the Revenue should also have used other mode of communication, mentioned in sub-section (1) to section 282. After condoning the delay, the issues had been restored to the file of learned CIT(A) for adjudication on merits.
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