Tribunal held that the breach committed by the assessee was a technical nature. Accordingly Tribunal held that, opportunity to be given to the assessee for filing of the appeal in accordance with law and the assessee entitled to file an appeal electronically afresh (if not filed so far) within 30 days of service of this order for adjudication on the merits. (AY.2013-14)
Amigo Finstock P. Ltd. v. ITO (2019) 76 ITR 61 (SN) (Ahd.)(Trib.)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Amendment in making electronic filing of appeal mandatory-change in law introduced at about the same time and possibility that assessee may not be conversant with technical aspects-Opportunity to be given to assessee for filing of appeal in accordance with law. [S.251, R.45]