https://www.taxtmi.com/caselaws?id=403250 The Court dismissed the Revenue's appeal challenging the delay in filing the e-appeal by the assessee to CIT(A), holding that the e-appeal related back to the date of filing the manual appeal. The Court emphasized that substantive appeal rights should not be denied on technical grounds, citing a previous case where a Circular by CBDT was considered a one-time measure. The Court upheld the Tribunal's decision to recognize the manual appeal as proper filing and condone the delay without requiring a formal petition from the assessee, maintaining consistency with previous judgments. en-us Mon, 11 Jan 2021 00:00:00 +0530 Thu, 21 Jan 2021 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403250 The Court dismissed the Revenue's appeal challenging the delay in filing the e-appeal by the assessee to CIT(A), holding that the e-appeal related back to the date of filing the manual appeal. The Court emphasized that substantive appeal rights should not be denied on technical grounds, citing a previous case where a Circular by CBDT was considered a one-time measure. The Court upheld the Tribunal's decision to recognize the manual appeal as proper filing and condone the delay without requiring a formal petition from the assessee, maintaining consistency with previous judgments. Case-Laws Income Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403250