Court Protects Appeal Right Despite Procedural Error; Petitioner Must Follow Rule 45 in Three Weeks for Merits Review.

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....Mandation of E-filling of appeal to CIT(A) - 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 - direct the petitioner to comply with the provisions of Rule 45 within three(3) weeks and the CIT(A) to take the appeal up for adjudication on merits....