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 4

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