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TMI Blog2020 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... format for filing the appeal. This is the transition stage. There may be a misunderstanding in filing the appeal whether the appeal has to be filed electronically or manually. This Tribunal is of the considered opinion that whatever may be the reason for filing appeal manually, now the assessee filed the appeal electronically on 25.07.2019. Therefore, even the procedure of filing of appeal electronically has been complied with by the assessee. Therefore, throwing the assessee out of court by saying that the appeal was not filed electronically may not be justified at all. The assessment proceeding before AO and the CIT(Appeals) is a judicial proceeding as provided under Section 136 of the Act. Moreover, the very object of proceeding befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I S. JAYARAMAN, ACCOUNTANT MEMBER Appellant by: Sh. N. Devanathan, Advocate Respondent by: Shri AR.V. Sreenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 27.12.2018 and pertains to assessment year 2013-14. 2. There was a delay of 52 days in filing this appeal by the assessee before this Tribunal. The assessee has filed a petition for condonation of delay. We have heard the Ld. counsel for the assessee and the Ld. D.R. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal. 3. Sh. N. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , according to the Ld. D.R., the CIT(Appeals) has rightly dismissed the appeal of the assessee. 5. We have considered the rival submissions on either side and perused the relevant material available on record. Section 249 of the Income-tax Act, 1961 (in short 'the Act') provides form of appeal and limitation before the CIT(Appeals) against the order of assessment. The appeal shall be filed in the prescribed form before the CIT(Appeals) and shall be verified in the prescribed manner. The form was in fact prescribed in Form 35 for filing appeal before the CIT(Appeals). Rule 45 of Income-tax Rules, 1962 provides the manner in which the appeal in Form 35 shall be filed. Rule 45 mandates that in case of an assessee, who is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be preferred or substantive justice? This was examined by the Apex Court in Collector, Land Acquisition v. MST. Katiji And Others (1987) 167 ITR 471. The Apex Court found that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred rather than technicality. In fact, the Apex Court has observed as follows:- And such a liberal approach is adopted on principle as it is realized that : 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing the appeal. This is the transition stage. Therefore, there may be a misunderstanding in filing the appeal whether the appeal has to be filed electronically or manually. This Tribunal is of the considered opinion that whatever may be the reason for filing appeal manually, now the assessee filed the appeal electronically on 25.07.2019. Therefore, even the procedure of filing of appeal electronically has been complied with by the assessee. Therefore, throwing the assessee out of court by saying that the appeal was not filed electronically may not be justified at all. 8. The assessment proceeding before the Assessing Officer and the CIT(Appeals) is a judicial proceeding as provided under Section 136 of the Act. Moreover, the very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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