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TMI Blog2020 (10) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... vershadow the cause of substantial justice. Appeal in all fairness and in the very interest of justice is restored to the file of the CIT(A). 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 on 21.04.2016, and dispose it off on merits by way of a speaking order. Needless to say, the CIT(A) while disposing off the appeal shall afford a reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purposes. - ITA No.213/Mum/2019 - - - Dated:- 6-10-2020 - Shri Shamim Yahya, Accountant Member And Shri Ravish Sood, Judicial Member For the Appellant : Shri M adhur Agarwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and under Sec.115JB at ₹ 1,48,66,701/-. The return of income filed by the assessee company was processed as such under Sec.143(1) of the Act. Subsequently, the case of the assessee was selected for scrutiny assessment under Sec.143(2) of the Act. 3. During the course of the assessment proceedings it was observed by the A.O that the assessee had claimed a deduction under Sec.80IB(10) amounting to ₹ 1,48,66,701/- in respect of its profits from development of a slum project at Vile Parle known as Ajinkya Durga . Observing, that the conditions prescribed in clause (f) of sub-section (10) of Sec.80IB had been violated by the assessee, the A.O called upon the assessee to explain as to why its claim for deduction under Sec.80IB(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended, therein making it mandatory for all the persons who were required to furnish their return of income electronically to e-file their appeals before the appellate commissioner with effect from 01.03.2016. In the backdrop of his aforesaid observations, the CIT(A) concluded that as the appeal that was manually filed by the assessee in paper form was not in conformity with Rule 12(3) of the Income Tax Rules, 1962, the same thus was not maintainable and could not be admitted . Accordingly, the CIT(A) dismissed the appeal filed by the assessee in limine. 7. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. It was submitted by the ld. Authorized Representative (for short A.R ) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein 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 the Tribunal observing that the default on the part of the assessee in filing the appeal in paper form was merely a technical defect which could not be allowed to overshadow the cause of substantial justice, has held as under: 6. We have heard 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 rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss 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 interpretation, which eludes or frustrates the recipient of Justice, is not to be followed. From the facts of the present case, we gathered that the assessee had already filed the appeal in paper form, 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. In this respect, we rely upon the judgement of Hon ble Supreme Court, wherein the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We have perused the aforesaid order of the Tribunal and finding ourselves as being in agreement with the view therein taken, respectfully follow the same. In the backdrop of the facts involved in the case before us, the appeal in all fairness and in the very 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 on 21.04.2016, and dispose it off on merits by way of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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