Filing of paper appeal instead of e-Appeal is technical breach- ITAT direct CIT(A) to dispose such appeal on merits

Kalpesh Kashiram Patel Vs ITO (ITAT Ahmedabad)

Introduction: The Kalpesh Kashiram Patel vs ITO case at ITAT Ahmedabad revolves around the assessee filing a paper appeal manually before CIT(A) instead of opting for electronic filing, as mandated by amended Rules 45 of I.T. Rules 1962 from 01/03/2016. The CIT(A) dismissed the appeal as defective and non-maintainable, citing non-compliance with the prescribed procedure.

Detailed Analysis: The CIT(A) emphasize

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