https://www.taxtmi.com/caselaws?id=312199 The appeal against the CIT(A)'s dismissal due to non-compliance with e-filing procedures was set aside by the court. The bench noted that the assessee was not given an opportunity to rectify the filing defect. Consequently, the matter was remanded to the CIT(A) for reconsideration, allowing the assessee to correct the filing issue. The appeal was allowed for statistical purposes, emphasizing the necessity of procedural compliance and the opportunity to amend filing errors. en-us Mon, 01 Apr 2019 00:00:00 +0530 Tue, 06 Feb 2024 23:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312199 The appeal against the CIT(A)'s dismissal due to non-compliance with e-filing procedures was set aside by the court. The bench noted that the assessee was not given an opportunity to rectify the filing defect. Consequently, the matter was remanded to the CIT(A) for reconsideration, allowing the assessee to correct the filing issue. The appeal was allowed for statistical purposes, emphasizing the necessity of procedural compliance and the opportunity to amend filing errors. Case-Laws Income Tax Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312199