https://www.taxtmi.com/caselaws?id=403793 The ITAT dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment year 2013-14. The Tribunal emphasized the importance of hearing appeals on their merits, considering Circular No. 20/2016, which extended the time for filing e-appeals. It acknowledged the practical difficulties faced by taxpayers due to procedural changes and upheld the respondents' substantive rights. The Tribunal's decision was consistent with a previous judgment, emphasizing the need to avoid dismissals based on low tax effect and procedural technicalities. The appeal was directed to the CIT(A) for a merits-based decision. en-us Mon, 25 Jan 2021 00:00:00 +0530 Tue, 29 Oct 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403793 The ITAT dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961, concerning the assessment year 2013-14. The Tribunal emphasized the importance of hearing appeals on their merits, considering Circular No. 20/2016, which extended the time for filing e-appeals. It acknowledged the practical difficulties faced by taxpayers due to procedural changes and upheld the respondents' substantive rights. The Tribunal's decision was consistent with a previous judgment, emphasizing the need to avoid dismissals based on low tax effect and procedural technicalities. The appeal was directed to the CIT(A) for a merits-based decision. Case-Laws Income Tax Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403793