2020 (2) TMI 828

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....come on 29/11/2013 for the assessment year 2013-14 and subsequently e-filed a revised return of income on 30.03.15, declaring current year income of Rs. 51,37,61,780/- under normal provision and Rs. 22,05,27,770/- under section 115JB of the Act. The return was processed u/s 143(1) and same was manually selected for scrutiny. Accordingly, notices u/s 143(2) and 142(1) of the Act were issued and served on the assessee. In response, AR of the assessee filed the relevant information as called for. After verifying the relevant documents, AO made certain disallowances. 3. Aggrieved by the order of AO, assessee filed an appeal manually, before the Ld. CIT(A). The Ld. CIT(A) observed that the assessee is required to file the appeal electronicall....

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....hat electronically filing of the appeals was introduced for the first time vide rule 45 of I.T. Rules 1962, mandating compulsory e-filing of appeals before appellate Commissioner with effect from 1stMarch 2016. We noticed that in this respect, there is no corresponding amendment in any of the provisions of the substantive law i.e I.T. Act, 1961. 9. After having considered, we find that Hon'ble Supreme Court in the case of 'State of Punjab Vs.ShyamalalMurari and others reported in AIR 1976 (SC) 1177' has categorically held that courts should not go strictly by the rulebook to deny justice to the deserving litigant as it would lead to miscarriage of justice. It has been reiterated by the Hon'ble Supreme Court that all the rules of procedur....