TMI Blog2023 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ronic filing of appeal before the Commissioner of Income Tax - HELD THAT:- Single Judge proceeded to hold that, inasmuch as the appeal is admittedly manually filed in the present case and that the Commissioner of Income Tax has also heard the matter on more than one occasion, was of the view that appeal being a statutory and substantive right, ought not to be denied, in view of procedural lapses in filing of appeal manually, instead of electronically as provided under Rule 45 of the Income Tax Rules. A reading of the order of the learned Single Judge would show that the learned Single Judge while granting leave to the petitioner/respondent herein to comply with Rule 45 within period of three weeks, made it clear that this case shall not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely: (a) in the case of a person who is required to furnish return of income electronically under sub-rule (3) of rule 12-- (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of subrule( 2) or in paper form. (3) The form of appeal referred to in sub-rule (1), shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the mode of filing an appeal. The relevant portion of the impugned order passed by the learned Single Judge is extracted below: "14. In the present case, the manual appeal has, admittedly, been filed on time. The CIT(A) has also heard the matter on merits on two (2) occasions and written submissions of the petitioner are available on record. In such circumstances, I am of the view that the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a procedural infirmity, admittedly, committed by it. Without it setting a precedent, I thus, direct the petitioner to comply with the provisions of Rule 45 within a period of three (3) weeks from today. Upon being sati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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