https://www.taxtmi.com/caselaws?id=403645 The High Court of Madras dismissed the Revenue's appeals challenging the delay in filing e-appeals by the assessee for the assessment year 2007-08. The Court upheld the Tribunal's decision to condone the delay based on Circular 20/2016, emphasizing that substantive rights of appeal should not be denied on technical grounds. The Court directed the appeals to be heard by the Commissioner of Income Tax (Appeals) on merits, leaving substantial questions of law open for consideration. No costs were awarded in this judgment. en-us Mon, 18 Jan 2021 00:00:00 +0530 Mon, 10 May 2021 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403645 The High Court of Madras dismissed the Revenue's appeals challenging the delay in filing e-appeals by the assessee for the assessment year 2007-08. The Court upheld the Tribunal's decision to condone the delay based on Circular 20/2016, emphasizing that substantive rights of appeal should not be denied on technical grounds. The Court directed the appeals to be heard by the Commissioner of Income Tax (Appeals) on merits, leaving substantial questions of law open for consideration. No costs were awarded in this judgment. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403645