INCOME TAX ACT, 1961

Section 249(3)

Appeal [CIT(A)] - Condonation of delay - Reasonable cause - Manual filing of appeal

Assessee filed appeal before CIT(A) in paper form as prescribed under the provisions of IT Act, 1961 within the prescribed period of limitation. But, the same was dismissed by CIT(A) by holding that assessee had not filed appeal through electronic form, which is mandatory as per Income Tax Rules, 1962. Held: Assessee had already filed the appeal in paper form, however, only the e-filing of appeal has not been done by the assessee, the same was only a technical consideration. In this respect, the judgment of Supreme Court in case of Rani Kusum v. Kanchan Devi AIR 2005 SC 3304 would apply wherein it was held that if in a given circumstances, the technical consideration and substantial justice are pitted against each other, then in that eventuality the cause of substantial justice deserves to be preferred and cannot be overshadowed or negatived by such technical considerations. Thus, delay in filing the appeal in electronic mode in compliance with the provisions of rule 45 was condoned.

Followed:Rani Kusum v. Kanchan Devi AIR 2005 SC 3304.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. : 2013-14

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