https://www.taxtmi.com/caselaws?id=295611 The Tribunal allowed the appeal by the assessee, setting aside the Commissioner's decision due to the e-filing relating back to the original manual filing date, eliminating any delay. The Tribunal emphasized providing the assessee a reasonable opportunity and remitted the issue for reconsideration on merit. The decision was pronounced in court on 4th December 2019 in Chennai, underscoring the significance of understanding the legal implications of e-filing and its impact on appeal timeliness. en-us Wed, 04 Dec 2019 00:00:00 +0530 Fri, 11 Jun 2021 08:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295611 The Tribunal allowed the appeal by the assessee, setting aside the Commissioner's decision due to the e-filing relating back to the original manual filing date, eliminating any delay. The Tribunal emphasized providing the assessee a reasonable opportunity and remitted the issue for reconsideration on merit. The decision was pronounced in court on 4th December 2019 in Chennai, underscoring the significance of understanding the legal implications of e-filing and its impact on appeal timeliness. Case-Laws Income Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295611