https://www.taxtmi.com/caselaws?id=376474 The Tribunal allowed the second appeal filed electronically by the assessee, condoning the delay in filing and directing the CIT(A) to decide on the appeal's merits. The dismissal of the first appeal for not being filed electronically did not bar the subsequent appeal, as the delay was considered bonafide. The Tribunal emphasized the need to provide the assessee with a fair opportunity for adjudication, setting aside the CIT(A)'s orders and restoring the appeal for consideration on its merits. en-us Thu, 07 Mar 2019 00:00:00 +0530 Sat, 09 Mar 2019 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376474 The Tribunal allowed the second appeal filed electronically by the assessee, condoning the delay in filing and directing the CIT(A) to decide on the appeal's merits. The dismissal of the first appeal for not being filed electronically did not bar the subsequent appeal, as the delay was considered bonafide. The Tribunal emphasized the need to provide the assessee with a fair opportunity for adjudication, setting aside the CIT(A)'s orders and restoring the appeal for consideration on its merits. Case-Laws Income Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376474