Appeal duly filed in manual mode and later delayed in electronic mode is condonable

Saharsh Laxmiratan Daga Vs ACIT (ITAT Mumbai) ITAT Mumbai held that filing of an appeal against the order of AO was firstly in manual mode, which was duly accepted by the department, and thereafter in electronic mode without losing any time when pointed. The same is sufficient reason to condone the delay. Facts- The assessee after receiving the order u/s 143(3) of the Act on dated 19.02.2016 from the assessing authority, filed an appeal in physical mode, on dated 16.05.2016. After getting information from the authority the assessee filed the same appeal in electronic mode on dated 16.01.2019. ...