https://www.taxtmi.com/caselaws?id=362344 The ITAT Mumbai allowed the appeal filed by the assessee, setting aside the Commissioner's order dismissing the appeal for not being filed electronically as mandated by Rule 45 of the Income Tax Rules, 1962. Emphasizing that procedural laws should not impede justice, the ITAT directed the assessee to file the appeal electronically within a specified timeframe. The Commissioner was instructed to consider the appeal on its merits, highlighting the importance of substantial justice prevailing over technical considerations in adjudication processes. en-us Fri, 04 May 2018 00:00:00 +0530 Fri, 22 Jun 2018 23:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362344 The ITAT Mumbai allowed the appeal filed by the assessee, setting aside the Commissioner's order dismissing the appeal for not being filed electronically as mandated by Rule 45 of the Income Tax Rules, 1962. Emphasizing that procedural laws should not impede justice, the ITAT directed the assessee to file the appeal electronically within a specified timeframe. The Commissioner was instructed to consider the appeal on its merits, highlighting the importance of substantial justice prevailing over technical considerations in adjudication processes. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362344