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2021 (2) TMI 34 - HC - Income TaxNon filling of appeal electronically within the period of limitation - prayer made by the assessee to reckoned the date of filing as on date on which the appeal was actually filed - Whether Tribunal was right in holding that there is 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? - HELD THAT - Issue held in favour of the assessee and against the Revenue in the decision in the case of CIT Vs. A.A.Antony others 2021 (1) TMI 170 - MADRAS HIGH COURT taking into consideration the Circular issued by CBDT which in our opinion appears to be a one time measure the substantive right of appeal should not be denied to the assessee on hand on a technical ground. We make it clear that this observation cannot be taken advantage by the assessee 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 teaching problems would have been solved. Bearing in mind the fact situation in the year 2016 we are of the view that 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.
Issues involved:
Challenging delay in filing e-appeal, interpretation of IT Rules, condonation of delay, proper filing of manual appeal. Analysis: The appellant filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order made by the Income Tax Appellate Tribunal for the assessment year 2013-14. The Revenue raised substantial questions of law regarding the delay in filing e-appeal and the proper interpretation of IT Rules. The main issue was whether the manual appeal filed by the assessee before the Commissioner of Income Tax (Appeals) could be considered valid even though the e-appeal was filed later. The Court referred to a previous decision where it was held that denying the substantive right of appeal based on technical grounds should be avoided. The Court emphasized that the benefit extended by the CBDT in a circular should not be denied to the assessees. The Court noted that all appeals filed by the Revenue would have been dismissed if not for the application of Circular No. 20/16. The Court dismissed the Revenue's appeal, confirming the Tribunal's order and answering the substantial questions of law against the Revenue based on the previous decision. This case involved a significant issue regarding the interpretation of IT Rules and the validity of filing appeals. The Court's decision was influenced by a previous ruling that emphasized not denying the right of appeal based on technicalities. The Court also considered the benefit extended by the CBDT in a circular and the potential impact on appeals filed by the Revenue. Ultimately, the Court dismissed the Revenue's appeal and confirmed the Tribunal's order, citing the previous decision as a guiding precedent. The Court's analysis focused on the proper filing of appeals and the impact of technical grounds on substantive rights. The decision highlighted the importance of considering the context and circumstances surrounding the filing of appeals, especially in cases where delays were involved. By following a previous ruling, the Court upheld the principle of not denying the right of appeal based solely on technical grounds. The Court's detailed analysis provided clarity on the interpretation of IT Rules and the application of Circular No. 20/16 in determining the validity of appeals filed by the Revenue. In conclusion, the judgment addressed key issues related to the filing of appeals under the Income Tax Act and the interpretation of relevant rules and circulars. The Court's decision underscored the importance of balancing procedural requirements with substantive rights, ultimately leading to the dismissal of the Revenue's appeal based on the principles established in a previous ruling.
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