The assessee filed its appeal in manual form and such appeal had been filed within the prescribed time under the Act. Therefore, merely because the assessee had not filed the appeal in electronic form, the assessee’s appeal could not be dismissed on technical grounds that too during the transition period.

During the transition period the provisions of any notification or circulars mandating assessees to follow certain instructions should not be strictly applied. When technicalities and substantial justice are pitted against each other, substantial justice deserves to prevail over technicalities. The CIT(A) directed to admit the appeal filed by the assessee and also to condone delay in filing such appeal in electronic format. (AY. 2010 – 2011)