https://www.taxtmi.com/caselaws?id=292715 The Tribunal set aside the lower authorities' orders due to a delay in appeal filing caused by manual filing before e-filing became mandatory. The subsequent e-filing was deemed to relate back to the original filing date, eliminating the delay. The Tribunal emphasized the need for the appeal to be considered on its merits and remitted the issue for a merit-based review by the Commissioner of Income Tax (Appeals). Ultimately, the appeal was allowed, stressing the importance of providing a reasonable opportunity to the assessee. en-us Fri, 10 May 2019 00:00:00 +0530 Tue, 05 Jan 2021 20:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292715 The Tribunal set aside the lower authorities' orders due to a delay in appeal filing caused by manual filing before e-filing became mandatory. The subsequent e-filing was deemed to relate back to the original filing date, eliminating the delay. The Tribunal emphasized the need for the appeal to be considered on its merits and remitted the issue for a merit-based review by the Commissioner of Income Tax (Appeals). Ultimately, the appeal was allowed, stressing the importance of providing a reasonable opportunity to the assessee. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292715