https://www.taxtmi.com/caselaws?id=294938 The Tribunal held that the mandatory e-filing requirement for appeals from 01.03.2016 related back to the original manual filing date, eliminating any delay. As such, the appeal, initially filed manually on 02.05.2016 and later e-filed on 11.12.2018, was considered timely. The Tribunal set aside the lower authorities' orders and remitted the issue to the Commissioner of Income Tax (Appeals) for consideration on merit. Consequently, the appeal by the assessee was allowed for further review in accordance with the law. en-us Thu, 13 Jun 2019 00:00:00 +0530 Tue, 11 May 2021 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294938 The Tribunal held that the mandatory e-filing requirement for appeals from 01.03.2016 related back to the original manual filing date, eliminating any delay. As such, the appeal, initially filed manually on 02.05.2016 and later e-filed on 11.12.2018, was considered timely. The Tribunal set aside the lower authorities' orders and remitted the issue to the Commissioner of Income Tax (Appeals) for consideration on merit. Consequently, the appeal by the assessee was allowed for further review in accordance with the law. Case-Laws Income Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294938