Tribunal Condones Appeal Delay, Emphasizes Government Can't Retain Taxpayer Money Over Technicalities; Appeal Initially Not E-filed.

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....Condonation of delay in filing appeal before CIT(A) - merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. - merely because there was a technical flaw or violation of not filing the appeal initially by electronically which was admittedly complied by the assessee subsequently, this Tribunal is of the considered opinion that the appeal of the assessee cannot be thrown away.....