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TMI Blog2021 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... T.S.SIVAGNANAM, J.] These appeals, at the instance of the revenue filed under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity), are directed against the order passed by the Income Tax Appellate Tribunal, Madras 'B' 'D' and 'A' Bench, Chennai respectively in ITA Nos.325/Chny/2018; 2128/Chny/2019; 1153/Chny/2019 dated 22.07.2019; 10.12.2019 and 02.01.2020 for the Assessment Years 2008-2009; 2009-2010 and 2013- 2014 respectively. 2. Though the orders are individual orders passed in the appeals filed by the respondent / assessee, since the issue involved is identical in all these appeals, the same were heard together. The Substantial Questions of Law raised for consideration in these appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board extended the time limit for filing e-appeal before Ld. CIT(A) only upto 15.06.2016 in accordance with the Rule 45 of the Income Tax Rules, 1962." T.C.A.No.436 of 2020 "1. Whether on facts and in the circumstances of the case, the Tribunal was right in holding that the manual appeal filed by the assessee before CIT(A) is valid appeal and eappeal need not be filed as mandated and thereby remitting the case back to CIT(A) for disposal on merits by erroneously holding that the delay in filing of eappeal can be condoned. 2. Whether on facts and in the circumstances of the case, the Tribunal was right ignoring the Rr 45 of the IT Rules mandating filing of E appeal w e f 01.03.2016 and Board Circular No.20/2016 dated 11.07.2019 exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registry had permitted e-filing of cases, there were several technical issues faced by the Registry as well as the litigants and their respective counsels. Therefore, reasonable time has to be given for the system to settle down and the persons manning the system to get acquainted with the process of e-filing. In all probabilities, the Income Tax Department also faced such a situation, which necessitated Central Board of Direct Taxes to issue Circular No.20/2016, which reads as follows:- "Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before Commissioners of Income Tax (Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically. It has come to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-file Form 35 were unable to do so, due to lack of knowledge about e-filing procedure and / or technical issues in e-filing extended the period for e-filing the appeals in accordance with Rule 45 till 15.06.2016 and such e-appeals were directed to be treated as appeals filed within time. 7. As prefaced earlier, the fact situation in all these cases may be slightly different and we take up the case in T.C.A. No.433 of 2020 as a lead case to note the facts. 8. The order of assessment was passed on 31.03.2016 and the assessee had filed the appeal manually on 19.04.2016. Subsequently, the Department had issued show cause notice on 17.08.2016, much prior to issuance of show cause notice, the assessee e-filed the appeal on 02.08.2016. Thus, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casioned. 11. Had the appeal been of the year 2020 before the CITA, our view would have been slightly different, however, we note that the appeals which were filed before the CITA were of the year 2016 and at the relevant time, Rule 45 stood amended and e-filing was made mandatory. 12. Taking into consideration the Circular issued by CBDT, which in our opinion, appears to be a one time measure, the substantive right of appeal should not be denied to the assessees on hand on a technical ground. However, we make it clear that this observation cannot be taken advantage by the assessees, as of now, when the procedure has been in vogue ever since the year 2016 and stood the test of time and in all probabilities, as of now, all teaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once more again advanced before the CITA and ultimately, lead to another round of litigation on the issue of limitation alone, which we feel should not happen. 16. That apart, as observed earlier, the reprieve given to the assessee by the CBDT appears to be a one time measure and the benefit can be extended to the respondents / assessees and we find that there is no error committed by the Tribunal in exercising discretion in favour of the respondents / assessees. 17. Apart from the above findings rendered by us we note that all the appeals filed by the revenue would have been dismissed on the ground of low tax effect, but for the application of Circular No. 20/16. 18. Mr.J.S.Narayanasamy, learned Senior Standing counsel for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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