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TMI Blog2021 (3) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, filed by the Revenue, is directed against the order dated 10.10.2019 made in ITA.No.458/Chny/2019 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench ('the Tribunal' for brevity) 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 before the CIT(A)?" 3. We have heard Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for the appellant/Revenue. 4. Identical questions were answered in the case of The Commissioner of Income Tax vs A.A.Antony i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals 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 bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the CITA and ultimately, lead to another round of litigation on the issue of limitation alone, which we feel should not happen. 16. That apart, as observed earlier, the reprieve given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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