Filing of paper appeal instead of e-Appeal is technical breach- ITAT direct CIT(A) to dispose such appeal on merits

Kalpesh Kashiram Patel Vs ITO (ITAT Ahmedabad) Introduction: The Kalpesh Kashiram Patel vs ITO case at ITAT Ahmedabad revolves around the assessee filing a paper appeal manually before CIT(A) instead of opting for electronic filing, as mandated by amended Rules 45 of I.T. Rules 1962 from 01/03/2016. The CIT(A) dismissed the appeal as defective and non-maintainable, citing non-compliance with the prescribed procedure. Detailed Analysis: The CIT(A) emphasized the importance of electronic filing, stating it was incumbent upon the assessee to pursue the remedy available in the prescribed manner. T...