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TMI Blog2020 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in case titled Gurinder Singh Dhillon Vrs. ITO [ 2017 (4) TMI 1359 - ITAT DELHI] had restored the matter to the file of Ld. CIT(A) under identical circumstances with a direction do decide appeal afresh on merit, after condoning the delay, if any. Since in the present case, we find that appeal in the paper form was already with 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 within the time before the appellate Commissioner. We remit this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l manually, before the Ld. CIT(A). The Ld. CIT(A) observed that the assessee is required to file the appeal electronically which is mandatory. Assessee filed e-appeal subsequently, but Ld. CIT(A) dismissed the appeal of the assessee on the ground that there is issue of condonation of delay as neither there is proper petition for condonation of delay nor is there sufficient cause established to condone the delay. 4. Aggrieved by the Order of the Ld. CIT(A), assessee is in appeal before us. 5. Before us, Ld. AR of the assessee submitted that this was the first year in which the assessee was required to file the appeal electronically and Ld. CIT(A) has dismissed the appeal with the observation that there is issue of condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would lead to miscarriage of justice. 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. 10. 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. 11. 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 subservien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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