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2021 (10) TMI 345 - AT - Income TaxNon filing of E-appeal - appeal was filed manually in paper format within due time - CIT-A dismissing the appeal of the Company on the technical ground, that the appeal was not filed through e-filing system electronically - HELD THAT:- It is an admitted fact that the learned CIT(A) has dismissed the appeal in limine treating the same as non-est, since, the assessee has not e-filed the appeal and has filed the same manually in paper form. The Co-ordinate Benches of the Tribunal are taking a lenient view in such cases with a direction to the Ld. CIT(A) to allow the assessee to e-file the appeal and decide the appeal on merit. We, direct the Ld. CIT(A) to allow the assessee to file the appeal in electronic mode and decide the appeal on merit.
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