Right to appeal is a substantive right. An appeal should not be rejected on technical grounds. Where the law had been amended in 2016 requiring the assessees to e-file its appeals before the CIT(A) but the assessee filed a manual appeal, however, in the same year e-filing of the same appeal was done along with an application for condonation of delay, CIT(A) ought to have admitted and decided the appeal on merits and not dismissed the same on a technical ground. (AY. 2008-09, 2009-10 , 2013-14)
CIT v. A.A. Antony (2021) 431 ITR 207/ 197 DTR 425 / 318 CTR 691 / 125 taxmann.com 170 / 278 Taxman 256(Mad) (HC)/CIT v. Ravi Prabakar ( 2021 ) 431 ITR 207/ 197 DTR 425 / 318 CTR 691 / 125 taxmann.com 170/ 278 Taxman 256 (Mad) (HC)/PCIT v. Srinivasan. K.G. (2021) 431 ITR 207/ 197 DTR 425 / 318 CTR 691 / 125 taxmann.com 170/ 278 Taxman 256 (Mad) (HC)
S. 249: Appeal – Commissioner (Appeals) – Form of appeal and limitation – Appeal could not be dismissed on a technical ground of not filing the same electronically.[ S.251 ]