|The Tax Publishers2021 TaxPub(DT) 0706 (Mad-HC)
INCOME TAX ACT, 1961
Since the date of filing of belated e-appeal relates back to the date of filing of manual appeal rejection of appeal by CIT(A) on the ground of non-filling of appeal electronically within the period of limitation could not be held as justified.
Appeal [CIT(A)] - Rejection - Delayed filing - Manual appeal filed in time
Assessee filed appeal before CIT(A) which was rejected on the ground of non-filling of appeal electronically within the period of limitation. On appeal Tribunal condoned the delay in filing of e-appeal by assessee to CIT(A) and remitted the case back for disposal on merits. Held: The date of filing would be reckoned as on date on which the appeal was actually filed. Thus, there was no delay in filing of e-appeal since the date of filing of belated e-appeal relates back to the date of filing of manual appeal following the decision held in case of in the case of CIT v. A.A.Antony & Ors. [TCA. No. 432 of 2020 dated 18-12-2020: 2021 TaxPub(DT) 0260 (Mad-HC)] and taking into consideration the Circular issued by CBDT, which appears to be a onetime measure, the substantive right of appeal should not be denied to the assessee on one hand on a technical ground.
FAVOUR : In favour of assessee.
A.Y. : 2007-08
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