Allowing the appeal of the assessee the Tribunal held that , E-filing of appeal is not applicable to order passed prior to 1-3-2016 . CIT(A) was directed to admit the appeal and pass an order on merits. (Notification no SO.637 ( E )[ No. 11/2016 ( F.NO 149/150 /2015 -TPL ) , dated 1-03-2016) ( AY.2009 -10)
Ashraf Aziz Kasmani v. ITO (2018) 170 ITD 230/ 66 ITR 301 (Mum) (Trib.)
S. 249 : Appeal – Commissioner (Appeals) – Form of appeal and limitation – E-filing of appeal is not applicable to order passed prior to 1-3-2016 [ S.246A ]