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All India Federation of Tax Practioners v. ITO ( 2018) 166 DTR 276 / 64 ITR 704/194 TTJ 122( Mum) (Trib)

S.249:Appeal -Commissioner (Appeals) – Form of appeal and limitation – e. filing of appeals before CIT(A) w.e.f.1-04-2016- Appeal filed in paper format should be permitted to make good the defeat and file an appeal electronically- Appeal cannot be rejected on technical grounds. Delay in filing the appeal is condoned and CIT(A) is directed to decide the issue on merits. [ R.45 ]

Allowing the appeal of the assessee , the Tribunal held that , appeal filed in paper format should be permitted to make good the defeat and file an appeal electronically. Appeal cannot be rejected on technical grounds .Assessee is directed to file the appeal electronically with in 10 days from the date of receipt of the order. Delay in filing the appeal is condoned and CIT(A) is directed to decide the issue on merits. ( ITA No. 7134/Mum/2017 dt 4-05-2018 (SMC)(AY.2013-14)

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