2019 (12) TMI 1429

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.... K. Balasubramanian, Advocate For the Respondent : Shri. A. Sundararajan Raj, Addl. CIT. ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER This is an appeal filed by the Assessee directed against the order of the Commissioner of Income Tax (Appeals)-15, Chennai ('CIT(A)' for short) dated 28.12.2018 for the Assessment Year (AY) 2009-2010. 2. The brief facts of the case are as under: Th....

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.... 3. Being aggrieved by the order of the Assessing Officer assessee preferred an appeal before ld. CIT(A) manually on 25.04.2016. The ld. CIT(A) had called upon the assessee as to why the appeal cannot be treated as non-est in the eyes of law as appeal was not filed electronically as prescribed under Rule 45 of the Income Tax Rules, 1962, vide show cause notice dated 13.12.2018. However, assessee....

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....before the ld.CIT(A) should be filed electronically. It is matter of record that ld. CIT(A) had accepted the appeal, the defect was pointed out only in the year 2018. The right of appeal is an substantive right. The form of filing of appeal, procedure prescribed falls within the domain of law of procedure. The law of procedure has to be approached, understood and appreciated as a helpmate in the c....