Held that dismissal of appeal for not filing the appeal on electronic mode was set aside. Appeal decided ex-parte on merit was also set aside. CIT(A) was directed to accept the appeal on electronic mode and also decide on merit in accordance with law. (AY.2006-07, 2008-09, 2010-11)
Metalysst Forgings Ltd v. ACIT (2021) 89 ITR 12 (SN) (Delhi)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-E. Filing of appeal with effect from 1-3-2016-Dismissal of appeal-Matter remanded to CIT (A) for providing an opportunity to file appeal in electronic mode and decide in accordance with law-Appeal decided ex-parte was also set aside. [S. 254(1), R. 45]