2024 (10) TMI 540

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..... ith challan fee and acknowledgment - HELD THAT:- The present imbroglio has come about not on account of any human error or any omission or commission on the part of either of the parties, but prima facie appears to be on account of technical issues which are, as is well known, beyond human control at times. As perused the operative portion of the order authority has recorded that the appeal is tre .....

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..... d of by directing the appellate authority to take into consideration the date of filing of the manual appeal for the purposes of calculating and appreciating the issue of delay in respect of the appeal preferred online. - HONOURABLE SRI JUSTICE G.NARENDAR AND HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA For the Petitioner: A Sarveswar Rao For the Respondent : Vijay Kumar Punna ORDER PER (HON BLE .....

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..... physical filing of the appeal along with challan fee and acknowledgment. A copy of the representation acknowledged by the Commissioner of Income Tax (Appeals) on 29.04.2016 is also filed along with material papers. 4. Sri Vijay Kumar Punna, learned Senior Standing Counsel for Income Tax, would take the Court to the order dated 11.11.2023 passed on the said appeal filed in physical form, which is p .....

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..... that the same is pending consideration. 6. Per contra, learned counsel for the petitioners would express an apprehension that the said appeal filed online may be rejected on the ground of being belated. The apprehension, in our considered opinion, is not misplaced. 7. Be that as it may, the present imbroglio has come about not on account of any human error or any omission or commission on the par .....

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..... nsion expressed by the petitioners that the appeal filed online may be rejected on the ground of delay, also cannot be said to be without any basis. The apprehension is reasonable as delay is also a ground on which the right of appeal can be negated by the appellate authority. 10. In that view of the matter, we are of the considered opinion that the instant writ petition can be disposed of by dire .....

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