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The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority had erroneously treated the manually filed appeal as invalid ab initio, without considering it on merits. The court found the petitioners' apprehension regarding potential rejection of the online appeal due to delay to be reasonable. Consequently, the High Court directed the appellate authority to consider the date of filing the manual appeal for calculating and determining the issue of delay concerning the online appeal.
The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority had erroneously treated the manually filed appeal as invalid ab initio, without considering it on merits. The court found the petitioners' apprehension regarding potential rejection of the online appeal due to delay to be reasonable. Consequently, the High Court directed the appellate authority to consider the date of filing the manual appeal for calculating and determining the issue of delay concerning the online appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
