https://www.taxtmi.com/caselaws?id=412956 The Tribunal set aside the CIT(A)'s order dismissing the appeal for not e-filing electronically as required. Emphasizing substantial justice over technical defects, the Tribunal directed to consider the appeal filed electronically as if filed in paper form on the due date. The Tribunal also restored the appeal for fresh adjudication, focusing on affording the assessee a reasonable opportunity and ensuring justice prevails. en-us Thu, 02 Sep 2021 00:00:00 +0530 Fri, 01 Oct 2021 08:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412956 The Tribunal set aside the CIT(A)'s order dismissing the appeal for not e-filing electronically as required. Emphasizing substantial justice over technical defects, the Tribunal directed to consider the appeal filed electronically as if filed in paper form on the due date. The Tribunal also restored the appeal for fresh adjudication, focusing on affording the assessee a reasonable opportunity and ensuring justice prevails. Case-Laws Income Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412956