TMI Blog2020 (12) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appeal filed by the assessee. Thus, respectfully following the principles laid down in the case of State of Punjab v. Shyamalal Murari Others [ 1975 (10) TMI 105 - SUPREME COURT ] wherein, it was categorically purported that when technicalities and substantial justice are pitted against each other, the substantial justice deserves to be prevailed over technicalities, the delay in e-filing of the appeal before the ld. CIT(A) stands condoned and the issues in this appeal are restored to the file of the ld. CIT(A) for adjudication on merits in accordance with law by affording an opportunity of being heard to the assessee. - I.T.A. No. 1940/Chny/2019 - - - Dated:- 20-10-2020 - Duvvuru R.L. Reddy, Member (J) And G. Manjunatha, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee at ₹ 1,07,23,107/-. On appeal, since the assessee could not e-file the appeal, the ld. CIT(A) dismissed the appeal filed by the assessee without adjudicating the issue on merits. 4. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the ld. CIT(A) has erroneously dismissed the appeal summarily without going into the merits of the case and without appreciating the fact that the assessee has filed manual appeal within the time stipulated under the Act. It was further submission that no notice under section 250(1) of the Act was served on the assessee and su moto passed the appellate order is illegal and prayed the that suitable directions may be give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee. 6.1 Subsequent to the dismissal of the appeal, by way of notarized affidavit, it was the submission of the assessee that the AR of the assessee has filed a petition under section 154 of the Act before the ld. CIT(A) for rectification and also filed appeal papers electronically on 09.05.2019, in order to comply with Rule 45 of the IT Rules with a request for condonation of delay of 36 months and 3 days. We have also perused the copy of the petition under section 154 of the Act filed on 07.05.2019 before the ld. CIT(A). However, no order under section 154 of the Act was found to have been passed by the ld. CIT(A). Thus, to comply with the provision of Rule 45 of the IT Rules, there is a delay of 36 months and 3 days in e-fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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