https://www.taxtmi.com/caselaws?id=359403 The Tribunal directed the Commissioner to admit the appeal filed manually by the assessee against the order of the Commissioner of Income Tax (Appeals) and decide on the merits. The Tribunal emphasized the need for clarity on the CBDT Circular's scope concerning the dates of assessment orders, noting that the Circular did not definitively address its applicability to orders passed before 01.03.2016. The decision was based on the principle of construing in favor of the assessee, allowing for the appeal to proceed despite not being filed electronically as per the Circular. en-us Mon, 02 Apr 2018 00:00:00 +0530 Wed, 29 Aug 2018 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359403 The Tribunal directed the Commissioner to admit the appeal filed manually by the assessee against the order of the Commissioner of Income Tax (Appeals) and decide on the merits. The Tribunal emphasized the need for clarity on the CBDT Circular's scope concerning the dates of assessment orders, noting that the Circular did not definitively address its applicability to orders passed before 01.03.2016. The decision was based on the principle of construing in favor of the assessee, allowing for the appeal to proceed despite not being filed electronically as per the Circular. Case-Laws Income Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359403