2021 (3) TMI 361

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....tions 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 right ignoring the Rr45 of the IT Rules mandating filing of E appeal w e f 1.3.2016 and Board Circular ex....

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..... 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 the period of limitation in the case on assessee in T.C.A.No.433 of 2020. 14. Mr.Karthik Ranganathan, learned Standing counsel for the Revenue had submitted that the assese....