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TMI Blog2021 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice, therefore, it had set-aside the order of the CIT(A), with a direction to him to consider the appeal filed electronically by the assessee Thus appeal, in all fairness and in the 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 i.e on 28.03.2016 and dispose off the same on merits by way of a speaking order. CIT(A) while disposing off the appeal shall afford a reasonable opportunity of being heard to the assessee. Order passed by the CIT(A) is set-aside, and the matter is restored to his file for fresh adjudication. X X X X Extracts X X X X X X X X Extracts X X X X ..... ,555 even though the income corresponding to the TDS had already been offered. 5. The appellant reserves is right to add, amend alter or delete any of the grounds of appeal." 2. Briefly stated, the assessee company had e-filed its return of income for A.Y. 2013-14 on 30.09.2013, declaring a total income of ₹ 61,33,960/-. The return of income filed by the assessee company was initially processed as such u/s 143(1) of the Act. Subsequently, the case of the assessee was selected for scrutiny assessment u/s 143(2) of the Act. 3. Assessment order was framed by the A.O wherein the income of the assesee was assessed at ₹ 63,37,320/-, after making the following additions/disallowances: Sr. No. Particulars Amount 1. AIR mismatch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were brought to the notice of the assessee's representative during the course of appellate proceedings, who is stated to have admitted that the appeal so filed was not as per the procedure prescribed under the Act, and thus, was not a valid appeal. In the backdrop of the aforesaid facts, the CIT(A) dismissed the appeal that was manually filed by the assessee, as not maintainable, but at the same time observed that the dismissal of the appeal would not cause any prejudice to the appeal that may subsequently be filed electronically. 5. 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 the assessee that the appeal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. We have deliberated at length on the issue under consideration and find that the issue herein 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, it was observed by the Tribunal that as the default on the part of an 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, therefore, it had set-aside the order of the CIT(A), with a direction to him to consider the appeal filed electronically by the assessee, observing as under: "6. We have heard the counsels f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remains that the object of prescribing procedure is to advance the cause of Justice. 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. 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-fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of receipt of this order. In case, the directions are followed then in that eventuality, the delay in e-filing the appeal shall stand condoned. Ld. CIT(A) is further directed to consider the appeal 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." 8. We have perused the aforesaid order of the Tribunal and concurring with the view therein taken, respectfully follow the same. Accordingly, in the backdrop of the facts involved in the case before us, the appeal, in all fairness and in the interest of justice is restored to the file of the CIT(A). The CIT(A) is directed to consider the appeal which was elect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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