ITAT allows Appeal filed manually but not electronically due to Technical issues

Mahesh Agarwal Vs ACIT (ITAT Jaipur)

The crux of the issue is that the assessee has filed the appeal manually but simultaneously not filed the appeal electronically. Hence, ld. CIT(A) treated the manual appeal filed by the assessee as non est and dismissed the same.

Assessee had already filed the appeal in paper form, however only the e-filing of appeal has not been done by the assessee and according to us, the same is only a technical consideration. In this respect, we rely upon the judgm

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