The CIT(A) dismissed the appeal filed manually. On writ allowing the petition the Court held that when the manually filed appeal was dismissed as invalidily filed, the appellate authority is directed to take into consideration the date of filing of the manual appeal for the purposes of calculating and appreciating the issue of delay in respect of the appeal preferred online.
Electron Volt Renewables (P) Ltd. v. ITO [2024] 168 taxmann.com 378 / (2025) 342 CTR 357 / 245 DTR 134 (AP)(HC)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Appeal filed manually-Dismissal of appeal-Appellate authority is directed to take into consideration the date of filing of the manual appeal for the purposes of calculating and appreciating the issue of delay in respect of the appeal preferred online. [S. 250, Art.226]
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