Appeal not filed electronically – Cannot be dismissed on technical ground

Shantilal S Jain, HUF Vs ITO (ITAT Mumbai) In this case CIT(A) has dismissed the appeal on technical ground as the assessee has not file the same electronically as per Rule 45 of the Income-tax Rule. It appears that only one notice was issued by the CIT(A) to the assessee and the status of the service of the same is also not mentioned in the impugned order. Therefore, the dismissal of the appeal on technical ground by the CIT(A) without giving an effective and sufficient opportunity to the assessee to rectify the mistake in filing the appeal is in contravention of principle of natural justice....