https://www.taxtmi.com/caselaws?id=402579 The High Court upheld the Tribunal's decision, emphasizing the importance of not denying the right of appeal on technical grounds, especially considering technical issues and lack of knowledge prevalent during the mandatory e-filing period. The Court confirmed that the assessee should not be faulted for not availing the benefit of the Circular due to delayed processing of the manual appeal by the CIT(A). The tax case appeal was dismissed, with the substantial questions of law decided against the Revenue. en-us Mon, 21 Dec 2020 00:00:00 +0530 Wed, 06 Jan 2021 15:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402579 The High Court upheld the Tribunal's decision, emphasizing the importance of not denying the right of appeal on technical grounds, especially considering technical issues and lack of knowledge prevalent during the mandatory e-filing period. The Court confirmed that the assessee should not be faulted for not availing the benefit of the Circular due to delayed processing of the manual appeal by the CIT(A). The tax case appeal was dismissed, with the substantial questions of law decided against the Revenue. Case-Laws Income Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402579