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TMI Blog2021 (2) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... ity) for the assessment year 2013-14. 2. The Revenue has raised the following substantial questions of law for consideration: "1. Whether on facts and in the circumstances of the case, the Tribunal was right holding that filing of manual appeal followed by the e appeal belatedly before the CIT(A) can be condoned and thereby directing the CIT(A) to pass order on merit when the CIT(A) had found that the asssessee had not filed any e appeal? 2. Whether on facts and in the circumstances of the case, the Tribunal was right in condoning the delay in filing of e appeal and thereby directing the CIT(A) to pass order on merit when the CIT(A) had found that the assessee had not filed any e appeal? 3. Whether on facts and in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have been solved. Therefore, 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 CITA on the ground that they were not e-filed within the period of limitation. 13. One more aspect which we had noted is that in the case of assessee in T.C.A.No.433 of 2020, the order of assessment was passed on 31.03.2016, limitation for filing the appeal before the CITA would expire on 30.04.2016 and an appeal filed beyond the said period was time barred. However, if Circular No. 20/2016 is made applicable, then, the time limit for filing the e-appeals stood extended upto 15.06.2016 and even going by the date for verification of eappeals, it was made operational on 12.05.2016 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that in the appeals in T.C.A.Nos.432 and 436 of 2020, the delay is more than 400 days and not marginal, as in the case of assessee in T.C.A.NO.433 of 2020 and in another case it is more than 900 days. 19. Be that as it may, we have taken note of the fact situation, which was prevailing at the relevant time and as noted by the CBDT while issuance of Circular, therefore, we do not wish to take a different view than the view taken by us noting the fact situation in T.C.A.No.433 of 2020. In the light of the above, we are not inclined to entertain the appeals filed by the Revenue, which are accordingly dismissed, but, we leave the Substantial Questions of Law open for consideration. No costs." 5. Thus, by following the above dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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