Appeal cannot be dismissed for Manual Filing during transition period: ITAT Mumbai

Mr. Umesh A Mishra Vs ITO (ITAT Mumbai)  We have observed that that newly introduced system of e-filing of appeals before learned CIT(A) was introduced w.e.f. 01.03.2016 vide Rule 45 of the 1962 Rules while assessee filed his appeal with Ld. CIT(A) on 12.04.2016. Thus it can be seen that it was an initial period of introduction of new system of filing of appeal before learned CIT(A) electronically. The assessee has claimed that he was not aware of new system of e-filing of appeals before learned CIT(A) and hence he could not e-File his appeal with the Ld. CIT(A) . However, the assessee filed ...