E-filing of Appeal is Mandatory, Paper format of application not allowed

Montreaux Resorts Pvt Ltd Vs ITO (ITAT Delhi) The issue under consideration is that whether the CIT(A) is correct in rejecting the appeal filed by the assessee in paper format? In the given case, the assessee was required to file an appeal in electronic format before the Commissioner of income. Assessee did not do that. Therefore, the appeal was not in accordance with the income tax rules 1962. The assessee was given enough opportunity by the Commissioner of income tax appeals to file appeal in electronic format. Despite that, assessee did not file any appeal in electronic format but requested...