The ITAT( Mumbai) on 04.05.18 hold that those who have filed appeal in paper format on or after 01.04.2016 then they should be permitted to make good the default and to file an appeal electronically
As per Rule 45 of the Income Tax Rules the assessee w.e.f. 01.04.2016 has to compulsory e-filing of appeals before the CIT(A). the assessee filed the appeal in paper format. In that case ITAT (Mumbai) held that e-filing of appeals is a procedural and technical requirement. Therefore the Ld. CIT(A) ought not to have dismissed the appeal solely on the ground that the assessee has not filed the appeal electronically before the appellate Commissioner.
The ITAT( Mumbai) restored the matter to the file of Ld. CIT(a) under identical circumstances with a direction do decide appeal afresh on merit, after condoning the delay, if any and direct the assessee to file the appeal electronically within 10 days from the date of receipt of this order.