ITAT directs CIT (A) to condone delay in e-filing of Appeal due to technical issues

Shri Gurinder Singh Dhillon Vs ITO (ITAT Delhi)

Assessee filed the appeal before the ld. CIT (A) manually within time as per the old provisions. Later on, the manner of furnishing the appeal in Form No.35 before the ld. CIT (A) was amended vide Notification No. 5/2016 dated 06.04.2016 and the procedure was laid down. Thereafter, the CBDT extended the period for filing the appeal elect

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