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TMI Blog2018 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI GURINDER SINGH DHILLON VERSUS INCOME TAX OFFICER, WARD – 15 (4) , NEW DELHI. [2017 (4) TMI 1359 - ITAT DELHI ] X X X X Extracts X X X X X X X X Extracts X X X X ..... not complied 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 India Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard 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 rule 45 of I.T. Rules 1962, mandating compulsory e-filing of appeals before appellate Commissioner with effect from 1st March 2016. We noticed that in this respect, there is no corresponding amendment in any of the provisions of the substantive law i.e I.T. Act, 1961. As per the facts of the present case, the assessment in the above case was completed u/s 143(3) of the I.T. Act 1961. However the assessee has filed appeal before Ld. CIT(A) in paper form as prescribed under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 if in a given circumstances, the technical consideration and substantial Justice are pitted against each other, then in that eventuality the cause of substantial Justice deserves to be preferred and cannot be overshadowed or negatived by such technical considerations. Apart from above we have also noticed that the Coordinate Bench of Hon'ble ITAT Delhi Bench in appeal ITA No. 6595/Del/16 in case titled Gurinder Singh Dhillon Vrs. ITO had restored the matter to the file of Ld. CIT(a) under id ..... X X X X Extracts X X X X X X X X Extracts X X X X
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