Dismissal of appeal merely because appeal was filed manually instead of e-filing unjustified: ITAT Ahmedabad

Mayursinh Jayandrasinh Jadeja Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that dismissal of appeal by CIT(A) on technical/ procedural aspect merely because the appeal was filed manually instead of e-filing unjustified as assessee was not given an opportunity to cure the defect. Accordingly, appeal restored back. Facts- The case of the assessee was reopened based on information received under the Annual Information Return (AIR), which indicated that the assessee had engaged in share transactions amounting to Rs.1,07,17,000/-. Consequently, a notice u/s. 148 of the Act was issued. Despite this,...