TaxTMI 
TaxTMI 
2020 (1) TMI 1129
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....condonation of delay. We have heard the Ld. counsel for the assessee and the Ld. D.R. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal. 3. Sh. N. Devanathan, the Ld.counsel for the assessee, submitted that the assessee filed the appeal against the order of the assessment before the CIT(Appeals) on 29.04.2016 manually within the period of limitation. The CIT(Appeals) issued a show cause notice on 30.11.2018 pointing out that the assessee has not filed the appeal electronically. According to the Ld. counsel, the assessee filed the appeal electronically on 25.07.2019. The CIT(Appeals), however, found that the filing of appeal electronically is m....
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....m was in fact prescribed in Form 35 for filing appeal before the CIT(Appeals). Rule 45 of Income-tax Rules, 1962 provides the manner in which the appeal in Form 35 shall be filed. Rule 45 mandates that in case of an assessee, who is required to furnish return of income electronically under Rule 12(3) of Income-tax Rules, 1962, shall furnish the appeal electronically under digital signature. In case of an assessee, whose return is filed manually, he has an option to file the appeal either manually / in paper form or electronically. Therefore, the procedure prescribed under Rule 45 mandates the assessee to file appeal in Form 35 electronically. In this case, the assessee admittedly filed the appeal manually / in paper form. Therefore, the que....
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.... not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. " Every day's delay must be explained " does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational, common sense and pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot c....
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....ppeal was not filed electronically may not be justified at all. 8. The assessment proceeding before the Assessing Officer and the CIT(Appeals) is a judicial proceeding as provided under Section 136 of the Act. Moreover, the very object of proceeding before the income-tax authorities is to compute the taxable income, levy tax thereon as per the law and collect the same as per the procedure prescribed for collection of tax. Therefore, merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. In this case, an effective appeal remedy is provided under Section 246A of the Act, therefore, merely because there was a technical flaw or violation of not filing the appeal initially by electronica....