ITAT directs CIT(A) to accept Appeal filed Manually

XL Laboratories Pvt. Ltd. Vs DCIT (ITAT Delhi) Although, the assessee was required to file the appeal in electronic form w.e.f., 01.03.2016, it is undisputed that at that particular time there were some technical glitches in the e-filing website of the Income Tax Department due to which the CBDT subsequently extended the time limit for filing of e-appeals to 15.06.2016. Thus, although the assessee had tried earlier to file the appeal in electronic form, it could not do so due to the technical issues involved. In such a situation, the assessee should not be put to a disadvantage and, therefore,...