Assessees' Right Upheld: Physical Appeals Valid Despite Revenue Portal Issues, CIT(A) to Decide on Merits.

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....Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its portal and deny the statutory right of the assesse. In any case the assessee can not be non suited for abrastion in the portal of the revenue. - CIT(A) is directed to decide the appeals filed by the assessee filled physically as well as electronically on merit - AT....