https://www.taxtmi.com/caselaws?id=292755 The Tribunal held that when an appeal is manually filed within the statutory period and later e-filed, the e-filing relates back to the original manual filing date, eliminating any delay. As no defect memo was issued or the appeal returned, it was considered filed in compliance with statutory requirements. The Tribunal set aside the lower authorities' orders and remitted the issue for adjudication on merits. The assessee's e-filing related back to the manual filing date, rendering the CIT (Appeals) orders unsustainable. Consequently, the appeals were partly allowed for statistical purposes. en-us Tue, 27 Aug 2019 00:00:00 +0530 Thu, 07 Jan 2021 16:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292755 The Tribunal held that when an appeal is manually filed within the statutory period and later e-filed, the e-filing relates back to the original manual filing date, eliminating any delay. As no defect memo was issued or the appeal returned, it was considered filed in compliance with statutory requirements. The Tribunal set aside the lower authorities' orders and remitted the issue for adjudication on merits. The assessee's e-filing related back to the manual filing date, rendering the CIT (Appeals) orders unsustainable. Consequently, the appeals were partly allowed for statistical purposes. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292755