2020 (1) TMI 1410

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..... ) -15, Chennai, dated 30.01.2019 and pertains to assessment year 2013-14. 2. Shri N. Arjun Raj, the Ld. representative for the assessee, submitted that the assessee filed the appeal manually on 22.04.2016.  The assessee also filed appeal on-line on 01.07.2019. According to the Ld. counsel, the CIT(Appeals) found that the appeal has to be e-filed mandatorily with effect from 01.03.2016. Accor .....

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..... e meantime, the appeal filed manually on 22.04.2016 was dismissed. During the transition period from manual filing of appeal to e-filing,the assessee was confused. The appellate remedy provided under the scheme of the Income-tax Act cannot be brushed aside merely because there was a technical breach in the procedure of filing the appeal. The CBDT ought to have provided sufficient time for switch o .....

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