TMI Blog2021 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronically by the assessee Thus appeal, in all fairness and in the interest of justice is restored to the file of the CIT(A). The CIT(A) is directed to consider the appeal which was electronically filed by the assessee as having been filed on the date on which the same was manually filed in paper form i.e on 28.03.2016 and dispose off the same on merits by way of a speaking order. CIT(A) while disposing off the appeal shall afford a reasonable opportunity of being heard to the assessee. Order passed by the CIT(A) is set-aside, and the matter is restored to his file for fresh adjudication. - ITA No.1020/MUM/2020 (Assessment Year: 2013-14) - - - Dated:- 2-9-2021 - SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the income corresponding to the TDS had already been offered. 5. The appellant reserves is right to add, amend alter or delete any of the grounds of appeal. 2. Briefly stated, the assessee company had e-filed its return of income for A.Y. 2013-14 on 30.09.2013, declaring a total income of ₹ 61,33,960/-. The return of income filed by the assessee company was initially processed as such u/s 143(1) of the Act. Subsequently, the case of the assessee was selected for scrutiny assessment u/s 143(2) of the Act. 3. Assessment order was framed by the A.O wherein the income of the assesee was assessed at ₹ 63,37,320/-, after making the following additions/disallowances: Sr. No. Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n electronic form latest by 15.06.2016, had however, failed to do so, therefore, the appeal filed by him manually was to be treated as invalid ab-initio as per Sec. 249(1) of the Act. The aforesaid facts were brought to the notice of the assessee s representative during the course of appellate proceedings, who is stated to have admitted that the appeal so filed was not as per the procedure prescribed under the Act, and thus, was not a valid appeal. In the backdrop of the aforesaid facts, the CIT(A) dismissed the appeal that was manually filed by the assessee, as not maintainable, but at the same time observed that the dismissal of the appeal would not cause any prejudice to the appeal that may subsequently be filed electronically. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the assessee was dismissed, for the reason, that the same not having been filed electronically, was thus, not in conformity with the procedure contemplated in Rule 12(3) of the Income Tax Rules, 1962. We have deliberated at length on the issue under consideration and find that the issue herein involved is squarely covered by an order of a coordinate bench of the Tribunal in the case of All India Federation of Tax Practitioner, Mumbai, Vs. ITO (E)-1(2), Mumbai [ITA No. 7134/Mum/2017, dated 04.05.2018]. In the aforementioned case, it was observed by the Tribunal that as the default on the part of an assessee in filing the appeal in paper form was merely a technical defect which could not be allowed to overshadow the cause of subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. It has been reiterated by the Hon ble Supreme Court that all the rules of procedure are handmaid of Justice. The language employed by the draftsman of procedural law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of Justice. The Hon ble Apex Court has said in an adversarial system, no party should ordinarily be denied the opportunity of participating in the process of Justice 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 interpreta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cause of Justice would be served in case, we set aside the orders of Ld. CIT(A) allow the present appeal. While seeking the compliance, we direct the assessee to file the appeal electronically within 10 days from the date of receipt of this order. In case, the directions are followed then in that eventuality, the delay in e-filing the appeal shall stand condoned. Ld. CIT(A) is further directed to consider the appeal filed by the assessee on merits by passing a speaking order. Resultantly, we allow the appeal filed by the assessee. 7. In the net result the appeal filed by the assessee is allowed. 8. We have perused the aforesaid order of the Tribunal and concurring with the view therein taken, respectfully follow the same. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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