Income Tax Act 1961

Section 260A

Income Tax Rules, 1962 - Rule 45

Appeal (High Court) - Belated filing of e-appeal after filing manual appeal before CIT(A) - Non-filing of e-appeal within period of limitation -

Assessee filed manual appeal before CIT(A) in time. As e-filing was mandatory, w.e.f. 2-3-2016, assessee filed e-appeal belatedly i.e. much after filing manual appeal but without petition for condonation of delay. CIT(A) rejected appeal. The Tribunal held that there was no delay in filing e-appeal Revenue filed appeal before High Court. Held: The issue involved in this case was as to whether the manual appeal filed by the assessee before the Commissioner (Appeals)-15, Chennai 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. Substantive right of appeal should not be denied to assessee on a technical ground inasmuch as assessee filed manual appeal before CIT(A) and e-appeal was filed much after filing of manual appeal. The Tribunal was right in holding that there is no delay in filing of e-appeal since the date of filing of belated e-appeal related back to the date of filing of manual appeal. it was held that the order passed by the Tribunal did not call for interference.

Followed : CIT v. A.A.Antony & others [TCA. Nos.432, 433 and 436 of 2020 dt. 18-12-2020] : 2021 TaxPub(DT) 0260 (Mad-HC)

REFERRED :

FAVOUR : In favour of assessee

A.Y. : 2013-14

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