Maintainability of Appeal filed manually and dismissed by CIT (A)

Asterix Reinforced Ltd. Vs  ITO (ITAT Mumbai)

We find merits in the arguments of the assessee for the reason that during transition period the provisions of any notification or circulars mandating the assessees to follow certain instructions should not be strictly applied. We further noticed that the assessee has filed its appeal in manual form and such appeal has been filed within the prescribed time under the Act. Therefore, we are of the considered view that merely because the assessee has not filed the appeal in electronic form, the assessee’s a

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