|The Tax Publishers2021 TaxPub(DT) 0260 (Mad-HC) : (2021) 431 ITR 0207 : (2021) 278 TAXMAN 0256
INCOME TAX ACT, 1961
Bearing in mind the fact situation in the year 2016, appeals need not be rejected by CIT(A) on the ground that they were not e-filed within the period of limitation.
Appeal [CIT(A)] - Maintainability - Rejection of assessee's appeal on grounds that same were not e-filed within limitation period -
Revenue was aggrieved by order of Tribunal holding that there was no delay in filing of e-appeal since the date of filing of belated e-appeal was related back to the date of filing on non est manual appeal. Held: Taking into consideration Circular issued by CBDT, which appears to be a one-time measure, the substantive right of appeal should not be denied to the assessees on hand on a technical ground. However, it was made clear that this observation cannot be taken advantage by the assessees, as of now, when the procedure has been in vogue ever since the year 2016 and stood the test of time and in all probabilities, as of now, all technical problems would be solved. Therefore, bearing in mind the fact situation in the year 2016, appeals need not be rejected by CIT(A) on the ground that they were not e-filed within the period of limitation.
REFERRED : CIT v. Shree Ganesh Ventures 2020 TaxPub(DT) 5117 (Mad-HC), Ravi Prabhakar v. ITO 2020 TaxPub(DT) 629 (Chen-Trib), K.G. Srinivasan v. ITO [ITA No.2128/Chny/2019 , dt. 10-12-2019], South India Bottling Co. Pvt. Ltd. v. Dy. CIT [I.T.A. Nos. 710, 711 and 712/Chny/2019 dated 27-8-2019] and P. Sundaramurthy v. Jt. CIT [ITA. Nos.321 to 328/CHNY/2018 (Assessment Years: 2005-06 to 2008-09), dt. 28-1-2019].
FAVOUR : In assessee's favour
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