|The Tax Publishers2021 TaxPub(DT) 0803 (Mad-HC)
INCOME TAX ACT, 1961
Date of filing of belated e-appeal relates back to the date of filing of manual appeal, it could be said that there was no delay in filing of e-appeal.
Appeal [CIT(A)] - Order of CIT(A) - Appeal rejected on ground of non-filling of appeal electronically within the period of limitation -
Revenue filed appeal against the order of Tribunal in which it was held that there was no delay in filing of e-appeal since the date of filing of belated e-appeal relates back to the date of filing of manual appeal and thus, the appeals need not have been rejected by the CIT(A) on the ground that they were not e-filed within the period of limitation. Held: Identical questions were answered in favour of assessee in the case of The CIT v. A.A. Antony in TCA No.432 of 2020, dt. 18-12-2020 : 2021 TaxPub(DT) 260 (Mad-HC), wherein the order passed by the Tribunal was confirmed and the appeal was directed to be heard and decided on merits. Following the same, the date of filing would be reckoned as on date on which the appeal was actually filed.
Followed:CIT v. A.A. Antony TCA No. 432 of 2020 dt. 18-12-2020 : 2021 TaxPub(DT) 260 (Mad-HC).
FAVOUR : In favour of assessee.
A.Y. : 2013-14
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