A foreign national cannot be expected to do an unfeasible task before appeal filing

Paul Gerard Jenner Vs ITO (ITAT Dehradun) The appeal has been summarily dismissed by the ld. CIT(A) treating the appeal filed in manual Form as invalid and holding that the assessee was mandatorily required to file the appeal electronically. The assessee could not submit the appeal in electronic Form/online as it had to be verified by Aadhar OTP/Net Banking. The appellant being a foreign national is not required to obtain Aadhar and also doesn’t have Internet Banking in India for verification. Hence, the appeal could not be filed. The assessee a foreign national cannot be expected to do an u...