{"id":1627,"date":"2018-07-05T11:25:06","date_gmt":"2018-07-05T11:25:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asterix-reinforced-ltd-v-ito-2018-64-itr-79-sn-trib-mum\/"},"modified":"2018-07-05T11:25:06","modified_gmt":"2018-07-05T11:25:06","slug":"asterix-reinforced-ltd-v-ito-2018-64-itr-79-sn-trib-mum","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asterix-reinforced-ltd-v-ito-2018-64-itr-79-sn-trib-mum\/","title":{"rendered":"Asterix Reinforced Ltd v ITO ( 2018) 64 ITR 79 (SN) (Trib) (Mum)"},"content":{"rendered":"<p>Tribunal held that Appeal filed in manual\u00a0form\u00a0 cannot be dismissed on technical grounds during transition period. CIT(A)\u00a0 is\u00a0directed to condone the delay in filing the appeal in electronic format\u00a0 and to decide the issue on merits .(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 249 : Appeal &#8211; Commissioner (Appeals) \u2013 E- Filing of appeal-Appeal filed in manual form  cannot be dismissed on technical grounds during transition period. CIT(A)  is  directed to condone the delay in filing the appeal in electronic format  and to decide the issue on merits [ S.246A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1627","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1627"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1627\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}