2023 (3) TMI 1103

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..... That the order of The Commissioner of Income Tax, (Appeals) has not been justified in making additions of cash deposits amounting to Rs. 48,14,200/- as unexplained expenditure u/s 68 of the Income Tax Act in the assessment order. 3. That the order of The Commissioner of Income Tax, (Appeals) has not been justified in raising demand of tax of Rs. 36,57,420/- against additions made by him u/s 68 of The Income Tax Act, 1961. 4. That the order of The Commissioner of Income Tax, (Appeals) has not been justified in charging interest under section 234A 234B and 234C of The Income Tax Act, 1961. 5. That the order of The Commissioner of Income Tax, (Appeals) has not been justified in initiating the penalty proceedings u/s 271(1)(c) of the....

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....htly dismissed the appeal in limine. 4. We have heard the rival submissions and perused the material available on the record. We find that it is only the mode of filing the appeal which has been disputed by the Ld. CIT(A) wherein the assessee has filed the appeal manually whereas the Rules required the appeal to be filed electronically. There is no other defect which has been pointed out by the Ld. CIT(A). No doubt the Rules have been amended to provide for electronically filing the appeal, however before dismissing the appeal of the assessee, the Ld. CIT(A) should have atleast allowed an opportunity to the assessee to remove the defect on account of manual filing of the appeal and to allow the assessee to file the appeal electronically wh....

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.... breakdown of Rule of Law. It is well settled that Rule of Law is engrained in basic structure of our constitution. But at the same time procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. The CBDT extended deadline for efiling of appeal before learned CIT(A) to 15.06.2016 , vide circular 20 of 2016 dated 26.05.2016. The assessee still did not e-filed its appeal before learned CIT(A). It is claimed that the assessee was not aware of the amended procedure fo....