https://www.taxtmi.com/caselaws?id=413293 The Tribunal directed the CIT(A) to allow the appellant to file the appeal electronically and consider it on its merits, ultimately allowing the appeal for statistical purposes. The specific disallowance of expenses and outstanding balances, as well as the initiation of penalty proceedings, were not addressed in the judgment, which primarily focused on the technical ground of appeal dismissal. The Tribunal's decision to permit electronic filing represented a procedural victory for the appellant, enabling a substantive review of the appeal. en-us Wed, 07 Apr 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413293 The Tribunal directed the CIT(A) to allow the appellant to file the appeal electronically and consider it on its merits, ultimately allowing the appeal for statistical purposes. The specific disallowance of expenses and outstanding balances, as well as the initiation of penalty proceedings, were not addressed in the judgment, which primarily focused on the technical ground of appeal dismissal. The Tribunal's decision to permit electronic filing represented a procedural victory for the appellant, enabling a substantive review of the appeal. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413293