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TMI Blog2023 (3) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case as no such opportunity was provided by the assessee to remove the defect. We find that under similar circumstances, in case of Mr. Umesh A Mishra Vs. ITO [ 2019 (3) TMI 1113 - ITAT MUMBAI ] has granted liberty to the assessee to file its appeal electronically before the CIT(A) holding that the liberal approach is required to be taken to advance justice as the procedure are handmade to advance justice. The assessee is hereby allowed to file its appeal electronically before the ld CIT(A) within four weeks of this order and the ld. CIT(A) is hereby directed to admit the appeal so filed electronically by the assesseee and adjudicate the issue raised by the assessee in its appeal on merits in accordance with law after provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the kind permission. 2. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has dismissed the appeal in limine for the reason that the assessee has filed the appeal manually and not electronically as prescribed under Rule 12(3) of the Income Tax Rules. It was submitted that it is not in dispute that the assessee has manually filed the appeal in time and on account of technical reason that the appeal was supposed to be filed electronically and not manually, the Ld. CIT(A) dismissed the appeal in limine without deciding the matter on merits of the case. It was submitted that it was purely a technical breach and the assessee deserves to be heard on merits of the case and it was accordingly submitted that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee to remove the defect. We find that under similar circumstances, the Coordinate Mumbai Bench in case of Mr. Umesh A Mishra Vs. ITO (supra) has granted liberty to the assessee to file its appeal electronically before the Ld. CIT(A) holding that the liberal approach is required to be taken to advance justice as the procedure are handmade to advance justice and the relevant findings reads as under: 6.3. We have observed that that newly introduced system of e-filing of appeals before learned CIT(A) was introduced w.e.f. 01.03.2016 vide Rule 45 of the 1962 Rules while assessee filed his appeal with Ld. CIT(A) on 12.04.2016. Thus it can be seen that it was an initial period of introduction of new system of filing of appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of not filing of appeal electronically . The learned CIT(A) did not decide any issue raised by the assessee in his appeals on merits. Under these facts and circumstances of the case , we are of the considered view that liberal approach is required to be taken to advance justice as the procedure are handmade to advance justice. When technicalities are pitted against justice, the courts will lean towards advancement of justice. It could not be shown by Revenue that the assessee acted in defiance of law deliberately . Thus, we are setting aside all the issue s arising in this appeal to the file of the Ld. CIT(A) to adjudicate all the issue s raised by assessee on merits in accordance with law. The assessee is hereby directed as well given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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