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TMI Blog2018 (6) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Since in the present case, we find that appeal in the paper form was already with Ld. CIT(A), therefore in that eventuality the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner. - Decided in favour of assessee. - I.T.A. No. 7134/Mum/2017 - - - Dated:- 4-5-2018 - SHRI B. R. BASKARAN, AM SH. SANDEEP GOSAIN, JM Appellant by:Dr. K. Shivaram Shri SashankDundu, AR Respondent by: Ms. N. Hemlatha, DR ORDER Per Sandeep Gosain, Judicial Member: The present Appeal has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper form and under the relevant provisions of I.T. Act 1961, but the Ld. CIT(A) has erred in not allowing hearing of appeal filed by the assessee merely on the basis of alleged default of not having filed electronically. Ld. AR further submitted that Ld. CIT(A) ought to have taken into account that the alleged compliance defaults were of a technical nature and being introduced for the first time in the statute books, ought to have considered legally and heard the appeal on merits. It was further submitted that Ld. CIT(A) has erred in denying an opportunity of appeal to deserving appellantand thus resulted in denial of opportunity of Justice in the deserving case. 5. On the other hand Ld. DR appearing on behalf of the Department supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyed 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 RaniKusumVrs. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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