https://www.taxtmi.com/caselaws?id=798020 Mandatory electronic filing of Form 35 did not render an appeal time-barred where the assessee attempted e-filing but encountered system-related difficulties and filed a physical appeal within the prescribed period. Circular No. 20/2016 recognised such technical difficulties and extended the period for electronic filing. Since the delay was not attributable to the assessee, dismissal of the appeal on limitation was unjustified and was set aside in favour of the assessee. en-us Fri, 21 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798020 Mandatory electronic filing of Form 35 did not render an appeal time-barred where the assessee attempted e-filing but encountered system-related difficulties and filed a physical appeal within the prescribed period. Circular No. 20/2016 recognised such technical difficulties and extended the period for electronic filing. Since the delay was not attributable to the assessee, dismissal of the appeal on limitation was unjustified and was set aside in favour of the assessee. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798020