TMI Blog2018 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos.03/Mum/2018 And 7436 To 7438/Mum/2017 - - - Dated:- 11-7-2018 - SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM For The Revenue : Rajesh Kumar Yadav, Ld. DR. For The Assessee : Shefali Garg, Ld. AR ORDER Per Bench 1. The common grievance of the assessee in all the above appeals is that the Ld. first appellate authority has dismissed the assessee s appeal on technical ground since the appeal was filed manually, which as per the extant rule, was required to be e-filed in the prescribed manner. The date of all the four impugned orders is 31/10/2017 which has been passed by same appellate authority and the appellate orders are similarly worded. As evident from the impugned order for AY 2002-03, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied with. The manual appeal filed is not admissible as per provisions of section 249(1) of the Act. Consequently, this appeal is treated as not maintainable and invalid ab inito. Accordingly, there would be no cause to examine any other aspect of the appeal, including other statutory procedures, deficiency in documents or the merits of the case, etc. 6. As a result, the manual appeal filed by the appellant for A.Y.2002-03 is treated as dismissed, u/s. 250 r.w.s.251 of the Act. 2. Aggrieved, the assessee is in further appeal before us. The Ld. Authorized Representative for Assessee [AR], Ms. Shefali Garg, has pleaded for restoration of appeals by placing reliance on the recent decision of this Tribunal rendered in All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, the appeal has been dismissed on technical grounds since the same were required to be e-filed with Ld. first appellate authority with effect from 01/03/2016 in terms of CBDT Notification No. SO 637(E) [No. 11/2016 (F. No. 149/150/2015-TPL)], dated 1-3-2016. 5. Upon due consideration, we find that the stated issue has already been dealt with by the co-ordinate bench of this Tribunal in the cited order. For the sake of convenience, the same is reproduced below:- 6. We have heard the counsels for both the parties and we have also perused the material placed on record as well as orders passed by the revenue authorities. From the records we noticed that electronically filing of the appeals was introduced for the first time vide rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice dispensation. The Hon ble Supreme Court in its judgement reported as AIR 2005 (SC) 3304 in the case of Rani Kusum Vrs. Kanchan Devi, reiterated that, a procedural law should not ordinarily be construed as mandatory, as it is always subservient to and is in aid of Justice. Any interpretation, which eludes or frustrates the recipient of Justice, is not to be followed. From the facts of the present case, we gathered that the 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 judgment of Hon ble Supreme Court, wherein the Hon ble Supreme Court has reiterated that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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