Appeal Initially Dismissed, Refiled Electronically with Delay Condoned and Deemed Maintainable by CIT(A).

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....Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay condoned - second appeal is maintainable & The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode.....