https://www.taxtmi.com/caselaws?id=402578 The Court upheld the Tribunal's decision to allow appeals filed by the assessee, emphasizing the need to condone delays in e-filing appeals under Section 260A of the Income Tax Act. The Court extended the time limit for e-filing appeals per Circular No.20/2016, treating e-appeals as filed within time. It emphasized adherence to e-filing procedures despite initial technical challenges and rejected Revenue's appeals to refile with condonation applications. The Court's decision favored the respondents/assessees, considering the one-time nature of the Circular's extension and avoiding further litigation on limitation issues. Substantial Questions of Law were left open for consideration, with no costs awarded. en-us Fri, 18 Dec 2020 00:00:00 +0530 Wed, 03 Mar 2021 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402578 The Court upheld the Tribunal's decision to allow appeals filed by the assessee, emphasizing the need to condone delays in e-filing appeals under Section 260A of the Income Tax Act. The Court extended the time limit for e-filing appeals per Circular No.20/2016, treating e-appeals as filed within time. It emphasized adherence to e-filing procedures despite initial technical challenges and rejected Revenue's appeals to refile with condonation applications. The Court's decision favored the respondents/assessees, considering the one-time nature of the Circular's extension and avoiding further litigation on limitation issues. Substantial Questions of Law were left open for consideration, with no costs awarded. Case-Laws Income Tax Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402578