https://www.taxtmi.com/caselaws?id=399386 A timely appeal filed in manual form could not be dismissed solely for non-compliance with a newly introduced electronic-filing requirement. The Tribunal treated the defect as procedural and technical, holding that such a lapse should not defeat a bona fide statutory appeal where the record was already before the appellate authority. Applying the principle that substantial justice prevails over a mere procedural default, the ITAT set aside the dismissal in limine and restored the matter to the Commissioner (Appeals) for decision on merits after treating the electronic filing as made on the date of the original manual filing. en-us Tue, 06 Oct 2020 00:00:00 +0530 Fri, 09 Oct 2020 15:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399386 A timely appeal filed in manual form could not be dismissed solely for non-compliance with a newly introduced electronic-filing requirement. The Tribunal treated the defect as procedural and technical, holding that such a lapse should not defeat a bona fide statutory appeal where the record was already before the appellate authority. Applying the principle that substantial justice prevails over a mere procedural default, the ITAT set aside the dismissal in limine and restored the matter to the Commissioner (Appeals) for decision on merits after treating the electronic filing as made on the date of the original manual filing. Case-Laws Income Tax Tue, 06 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399386