submits in April 2016 and during the extended period,
there were technical glitches / technical difficulties in "e-filing of appeal"
inasmuch ... appellant was under a bonafide belief that
due to such technical glitches / technical difficulties, the appeal filed in
the "paper form" would
assessee.
However, the transaction could not be completed due to a technical
glitch at RBI's payment gateway. This fact was communicated
appeal in electronic mode up to 15.06.16 considering
the hardships/technical glitches in filing the appeal electronically.
Admittedly, the assessee has filed its appeal ... electronic form, the assessee's appeal cannot be dismissed on technical
grounds that too during transition period. We, further, noticed that
report in Form No.10B could not be
uploaded due to technical glitches, and also because the trust was not
conversant with new uploading system
appeal in electronic mode up to 15.06.16 considering
the hardships/technical glitches in filing the appeal electronically.
Admittedly, the assessee has filed its appeal ... electronic form, the assessee's appeal cannot be dismissed on
technical grounds that too during transition period. We, further, noticed
that
appeal in electronic mode
up to 15.06.16 considering the
hardships/technical glitches in filing the
appeal electronically. Admittedly, the
assessee has filed its appeal ... electronic form,
the assessee's appeal cannot be
dismissed on technical grounds that too
during transition period. We, further,
noticed that
should be filed electronically. It is
prayed that there were some technical glitches and accordingly it is prayed
that the appeal should be admitted ... appeal to be filed electronically and
there were some technical glitches. It is prayed that in the interest of justice
the appeal should be adjudicated
submitted that the same could not be done because of
2
technical glitches. Learned CIT(A) rejected this and accordingly dismissed the
appeal in limine ... mode.
However, assessee's plea is that there were some technical glitches and due to
this return was filed manually. I note that
principles of natural justice, we are of the considered opinion that mere
technical lapses could not deprive the assessee to seek justice in otherwise valid ... initial stages of electronic filing of appeal,
the possibility of technical glitches could not be ruled out. Therefore, we deem
it fit to direct
should be filed
electronically. It is prayed that there were some technical glitches and
accordingly it is prayed that the appeal should be admitted ... appeal to be filed electronically and
there were some technical glitches. It is prayed that in the interest of justice
the appeal should be adjudicated
