https://www.taxtmi.com/caselaws?id=279252 The appeal filed manually instead of electronically was dismissed by the Commissioner of Income Tax (Appeals) due to non-compliance with the new electronic filing requirement. The Commissioner refused to condone the delay in filing electronically, stating lack of authority to waive such non-compliance. However, the Income Tax Appellate Tribunal (ITAT) found reasonable cause for the delay and directed the Commissioner to consider the appeal on its merits. The ITAT emphasized the importance of considering reasonable causes for non-compliance and providing fair opportunities for representation before dismissing appeals solely on technical grounds. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 09 Mar 2019 07:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279252 The appeal filed manually instead of electronically was dismissed by the Commissioner of Income Tax (Appeals) due to non-compliance with the new electronic filing requirement. The Commissioner refused to condone the delay in filing electronically, stating lack of authority to waive such non-compliance. However, the Income Tax Appellate Tribunal (ITAT) found reasonable cause for the delay and directed the Commissioner to consider the appeal on its merits. The ITAT emphasized the importance of considering reasonable causes for non-compliance and providing fair opportunities for representation before dismissing appeals solely on technical grounds. Case-Laws Income Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279252