2024 (10) TMI 540

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....spondent : Vijay Kumar Punna ORDER PER (HON'BLE SRI JUSTICE G. NARENDAR) Heard Sri A. Sarveswar Rao, learned counsel for the petitioners, and Sri Vijay Kumar Punna, learned Senior Standing Counsel for Income Tax appearing for respondent Nos.1 to 3. 2. This is yet another peculiar case where a party desirous of complying with the mandatory provisions has been baulked by the very technology tha....

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.... on the said appeal filed in physical form, which is produced as Ex. P1 along with the material papers and impugned in the instant writ petition. He would draw the attention of the Court to the operative portion of the order at paragraph 4.3, which reads as under: "4.3. In light of the above, it is held that the present appeal filed in paper form, not verified in the prescribed manner as well no....

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....t of any human error or any omission or commission on the part of either of the parties, but prima facie appears to be on account of technical issues which are, as is well known, beyond human control at times. 8. We have perused the operative portion of the order dated 11.11.2023 as reproduced hereinabove. The authority has recorded that the appeal is treated as invalid ab initio, from which it i....