Kandalaa v. ITO (2020) 192 DTR 83 / 206 TTJ 1014 (Bang.)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Appeal fled manually-Dismissal of appeal in limine-Delay in filing appeal electronically (online filing) was condoned-Directed the CIT (A) to decide on merit. [S. 250, 254(1)]

Where the appeal had already been filed in paper form, but the e-filing had not been done by the assessee, the same was held to be only a technical consideration. The delay in filing the appeal in electronic mode was   condoned, as the appeal was filed manually within time.  CIT (A) was directed to hear the appeal on merit after affording adequate opportunity of being heard to the assessee. (AY.2013-14)