2021 (2) TMI 137

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....#39;the Tribunal' for brevity) for the assessment year 2007-08. 2. The Revenue has raised the following substantial questions of law for consideration: "1. Whether on facts and in the circumstances of the case, the Tribunal was right holding that there is no delay in filing of e appeal by the assessee to CIT(A) and remitting the case back for disposal on merits and thereby condoning the delay in filing of appeal before CIT(A)? 2. Whether on facts and in the circumstances of the case, the Tribunal was right holding that there is no delay in filing of e appeal since the date of filing of belated e appeal relates back to the date of filing of manual appeal? 3. Whether on facts and in the circumstances of the case, the Tribunal was r....

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....nd the fact situation in the year 2016, we are of the view that the appeals need not have been rejected by the CITA on the ground that they were not e-filed within the period of limitation. 13. One more aspect which we had noted is that in the case of assessee in T.C.A.No.433 of 2020, the order of assessment was passed on 31.03.2016, limitation for filing the appeal before the CITA would expire on 30.04.2016 and an appeal filed beyond the said period was time barred. However, if Circular No. 20/2016 is made applicable, then, the time limit for filing the e-appeals stood extended upto 15.06.2016 and even going by the date for verification of e-appeals, it was made operational on 12.05.2016 for individuals, both these dates are well beyond ....