Assessee filed an appeal before the CIT(A) manually within time as per the old provisions but belated electronically as necessitated in Notification No. 5 of 2016 dt. 6th April, 2016. CIT(A) dismissed the appeal ex-parte in limine since appeal filed beyond the extended period as specified in the said notification. The Hon’ble Tribunal noted that the earlier appeal filed by the assessee manually on was well within time and thus, directed the CIT(A) to decide the appeal of the assessee on merits after condoning the delay, if any, in filing the appeal electronically since it was the first year when the provisions for filing the appeal were changed and it was directed to file electronically, the hardship faced by the assessee was also explained before the CIT(A) that the delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure.