The assessee filed an appeal before the appellate authority against a penalty order u/s 271B of the Act. However, the assessee was unable to file the stay application owing to technical glitches in absence of a link to upload the stay petition electronically.  Held that advancement in technology cannot hamper the cause of justice. Accordingly, the revenue authorities were directed to make the relevant updates on the technological front and permit interim applications to be filed or uploaded by the assessee accordingly. It was also directed that no coercive action will be taken by the revenue authorities in the interim.