https://www.taxtmi.com/caselaws?id=754078 ITAT Jodhpur held that a physically filed appeal cannot be deemed invalid merely for non-compliance with e-filing requirements. The assessee filed the appeal physically on 24.01.19 before the due date, citing difficulties with e-filing due to incomplete PAN-Aadhar linkage and email updates. Despite the mandatory e-filing rule from 01.03.2016, CBDT had acknowledged e-filing difficulties through Circular 20/2016. The tribunal found the CIT(A) should have accepted the timely physical appeal and decided on merits, remanding the matter back for fresh consideration. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 17 Jun 2024 08:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754078 ITAT Jodhpur held that a physically filed appeal cannot be deemed invalid merely for non-compliance with e-filing requirements. The assessee filed the appeal physically on 24.01.19 before the due date, citing difficulties with e-filing due to incomplete PAN-Aadhar linkage and email updates. Despite the mandatory e-filing rule from 01.03.2016, CBDT had acknowledged e-filing difficulties through Circular 20/2016. The tribunal found the CIT(A) should have accepted the timely physical appeal and decided on merits, remanding the matter back for fresh consideration. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754078