Justice cannot be deprived for mere filing of Appeal in Paper mode instead of Electronic

Hemendra Lilachand Shah Vs ITO (ITAT Ahmedabad) ITAT noted that requirement of filing appeal before the learned CIT (A) in electronic form was new. The assessee being individual filed appeal before CIT(A) within time limit but in paper dated 18th April 2016 instead of filing online as required by the CBDT notification dated 1st March 2016. In this regard we are of the view that the filing of appeal in electronic mode is a procedural requirement and any failure to comply with procedural requirement cannot be made hindrance in affording justice. The assessee who filed appeal within the time limi...