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TMI Blog2021 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case, the Tribunal was right in condoning the delay in filing of appeal even though the assessee had failed to file any petition for condonation of delay with proper explanation before the CIT(A)?" 3. We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the appellant/Revenue. 4. The issue involved in this case is as to whether the manual appeal filed by the assessee before the Commissioner of Income Tax (Appeals)-15, Chennai [for short the CIT(A)] could have been reckoned as proper filing of appeal on the ground that the e-appeal was filed much after filing of the manual appeal. 5. An identical question came up for consideration before this Court and a Division Bench of this Court, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes are well beyond the period of limitation in the case on assessee in T.C.A.No.433 of 2020. 14. Mr.Karthik Ranganathan, learned Standing counsel for the Revenue had submitted that the assesees may be sent back to the CITA to file an application for condonation of delay and the CITA may be directed to consider the same in accordance with law. 15. We are of the view that if we are to direct the assessees to adopt such a procedure, as argued by the learned standing counsel, it would be very harsh on the assessees, especially when the appeals are of the year 2016-2017 and even assuming if it is done, the contention which were advanced before us by Mr.A.S.Sriraman, learned counsel for the assessee would be once more again advanced before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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