9911796707
TMI Blog2019 (12) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, the defect was pointed out only in the year 2018. The right of appeal is an substantive right. The form of filing of appeal, procedure prescribed falls within the domain of law of procedure. The law of procedure has to be approached, understood and appreciated as a helpmate in the course of the process of administration of justice. Procedural provisions should be so construed as to subserve the course of justice and not to hinder it. It is now well-settled that a procedural provision, ordinarily, should not be construed as mandatory, if the defect in the act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Assessing Officer reopened the assessment u/s.148 of the Act. Against the said return of income, the assessment was completed by the Dy. CIT, Corporate Circle-6(2), Chennai (hereinafter called "AO") vide order dated 29.03.2016 of the Income Tax Act, 1961 (in short 'the Act') at total income of ₹ 51,03,579/-. While doing so, the AO disallowed set off and carry forward loss of B32,26,332/- and purchases of diamonds from M/s. Navkar of B4,86,000/-. 3. Being aggrieved by the order of the Assessing Officer assessee preferred an appeal before ld. CIT(A) manually on 25.04.2016. The ld. CIT(A) had called upon the assessee as to why the appeal cannot be treated as non-est in the eyes of law as appeal was not filed electronically as pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision, ordinarily, should not be construed as mandatory, if the defect in the act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon'ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo. Therefore, we hold that ld. CIT(A) ought not have dismissed the appeal in limine without considering the merits of the assessments. In the circumstances, we remit the matter back to the file of the ld. CIT(A) for denovo a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
