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2021 (4) TMI 706 - ITAT SURATCIT(A) disposing off the appeal for the alleged failure by the appellant to file it electronically - HELD THAT: - CIT(A) dismissed the appeal of the assessee due to technical reason as Rule 45 of Income tax Rules 1962 was amended w.e.f. 01.03.2016 and that appeal was instituted on 05.04.2016. CIT(A) dismissed the appeal for technical reasons and without discussing the merit of the case as mandated under section 250(6) As further noted that, though the Rule 45 amended w.e.f. 01.03.2016, without corresponding amendment in Section 249 of Income Tax Act. It is settled position of law that Rule cannot substitute the statutory provision. Hence, keeping in view of the aforesaid facts, the appeal is restored back to the file of Ld. CIT(A) to adjudicate the appeal on merit. The assessee is also directed to comply the procedure for filing appeal electronically as per the amended Rule 45 of Income Tax Rules 1962, if no such appeal is filed electronically. The assessee is given liberty to file proper application for seeking condonation of delay, if so required for admission of appeal before the Ld. CIT(A). The Ld. CIT(A) is further directed to consider the application for condonation of delay, if so filed, sympathetically - Appeal of the assessee is allowed for statistical purpose.
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