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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA
Before: SHRI S.S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM
आदेश / O R D E R Per Dr. A. L. Saini, AM:
The captioned appeal filed by the assessee, pertaining to assessment year 2013-14 is directed against the order passed by the Commissioner of Income Tax (Appeal)-9, Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the Act) dated 14.03.2016.
The appeal preferred by the assessee has been dismissed for non filing of appeal electronically before the Ld. CIT(A). This action of the Ld. CIT(A) discloses with great respect , a hyper technical approach which may result in miscarriage of justice. It has to be kept in mind that the first appellate authority are meant to do substantial justice and that technical rules or procedures should not be given precedence over doing substantial justice. Undoubtedly justice,
Siddhartha Roy Chowdhury Assessment Year:2013-14 according to law, does not merely mean technical justice but means that law is to be administered to advance justice. Therefore, for non-filing of appeal electronically cannot be the reason for summary dismissal of the appeal. Procedure is hand-made of justice and appellant’s right to appeal is a statutory right vested in it from the Act and it cannot be denied to it on technical reasons. For that we rely on the judgment of the Co-ordinate Bench of ITAT Kolkata in the case of M/s Chalo Jai Travel Club vide for A.Y. 2014-15 dated 23.01.2019. In the light of the aforesaid discussion, we direct the assessee to file the appeal electronically within seven days from receipt of this order and if the assessee files the appeal electronically within seven days, the delay shall be deemed to be condoned and the Ld. CIT(A) is directed to dispose of the appeal on merits by passing a speaking order after hearing the assessee. The impugned order of Ld. CIT(A) is set aside and the appeal to be disposed of in the light of aforesaid observation made by us.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the Court on 29.03.2019