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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 ..... 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. 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. - Tax Case Appeal No.57 of 2021 - - - Dated:- 15-2-2021 - Honourable Mr.Justice T.S.Sivagnanam And Honourable Ms.Justice R.N.Manjula For the Appellant : Mr.J.Narayanasamy Senior Standing Counsel JUDGMENT T.S.SIVAGNANAM, J. This 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 App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 dated 18.12.2020 , wherein the order passed by the Tribunal was confirmed and the appeal was directed to be heard and decided on merits. The operative portion of the judgment reads as follows: 12. 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 assessees on hand on a technical ground. However, we make it clear that this observation cannot be taken advantage by the assessees, 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. Therefore, bearing in mind the fact situation in the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of litigation on the issue of limitation alone, which we feel should not happen. 16. That apart, as observed earlier, the reprieve given to the assessee by the CBDT appears to be a one time measure and the benefit can be extended to the respondents / assessees and we find that there is no error committed by the Tribunal in exercising discretion in favour of the respondents / assessees. 17. Apart from the above findings rendered by us we note that all the appeals filed by the revenue would have been dismissed on the ground of low tax effect, but for the application of Circular No. 20/16. 18.Mr.J.S.Narayanasamy, learned Senior Standing counsel for the Revenue submitted that in the appeals in T.C.A.Nos.432 and 436 of 2020, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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