Tribunal held that Appeal filed in manual form cannot be dismissed on technical grounds during transition period. CIT(A) is directed to condone the delay in filing the appeal in electronic format and to decide the issue on merits .(AY. 2010-11)
Asterix Reinforced Ltd v ITO ( 2018) 64 ITR 79 (SN) (Trib) (Mum)
S. 249 : Appeal – Commissioner (Appeals) – E- Filing of appeal-Appeal filed in manual form cannot be dismissed on technical grounds during transition period. CIT(A) is directed to condone the delay in filing the appeal in electronic format and to decide the issue on merits [ S.246A ]