CIT(A) couldn’t reject appeal not ‘e-filed’ in limit if it was first year to implement e-filing

INCOME TAX : Commissioner (Appeals) could not reject an appeal filed by assessee on a technical ground that same was not 'e-filed' within period of limitation prescribed under circular no. 20/2016

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197682/cita-couldn’t-reject-appeal-not-‘e-filed’-in-limit-if-it-was-first-year-to-implement-e-filing.aspx