https://www.taxtmi.com/caselaws?id=360461 The ITAT set aside the issue of non-filing of appeal electronically as per CBDT circular to the Ld. CIT(A) with directions to admit the appeal in electronic format and decide on merits. The ITAT emphasized that substantial justice should prevail over technicalities during the transition period. The appeal was filed within the prescribed time manually, and strict application of the notification mandating electronic filing should be avoided. The decision primarily focused on procedural fairness regarding electronic filing requirements, without delving into the merits of the addition under section 68. en-us Wed, 16 May 2018 00:00:00 +0530 Thu, 17 May 2018 05:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360461 The ITAT set aside the issue of non-filing of appeal electronically as per CBDT circular to the Ld. CIT(A) with directions to admit the appeal in electronic format and decide on merits. The ITAT emphasized that substantial justice should prevail over technicalities during the transition period. The appeal was filed within the prescribed time manually, and strict application of the notification mandating electronic filing should be avoided. The decision primarily focused on procedural fairness regarding electronic filing requirements, without delving into the merits of the addition under section 68. Case-Laws Income Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360461