TMI Blog2021 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... w, 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 problems would have been solved. Therefore, bearing in mind 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. - Tax Case Appeal Nos.432, 433 and 436 of 2020 - - - Dated:- 18-12-2020 - HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN For Appellant in T.C.A. Nos. 432 and 436 of 2020 : Mr. J. Narayanaswamy Senior Standing Counsel For Appellant in T.C.A. No. 433 of 2020 : Mr. Karthik Ranganathan For Respondent in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the Tribunal was right ignoring the Rr 45 of the IT Rules mandating filing of E appeal w e f 02.03.2016 and Board Circular 20/2019 dated 26.05.2016 extending the time for filing of e appeal only till 15.06.2016 and thereby condoning the delay in filing of first appeal. 4. Whether on facts and in the circumstances of the case, the Tribunal was right in condoning the delay in filing of appeal even though the assessee had failed to file any petition for condonation of delay with proper explanation before the CIT(A) T.C.A.No.433 of 2020 1. Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal was right in condoning the delay in e-filing of appeal before Ld.CIT(A) and restoring the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, whether the Commissioner Appeals could have rejected the appeals filed by the assessee against the order of assessment for the assessment years under consideration on the ground that they have not been 'e-filed' within the period of limitation and the prayer made by the assessee to reckoned the date of filing as on date on which the appeal was actually filed. The Tribunal in the impugned order allowed the assessee's appeal by following a decision of a co-ordinate bench of the Tribunal in the case of South India Bottling Company Pvt., Ltd., in I.T.A. Nos. 710, 711 and 712/Chny/2019 dated 27.08.2019. The Tribunal after taking note of the said decision held that the assessee's case was squarely covered by the decision and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter has been examined by the Board. While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the tax payers on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed by 15.05.2016 can be filed upto 15.06.2016. All e-appeals filed within this extended period would be treated as appeals filed in time. 3. In view of the extended window for filing e-appeals, taxpayers who could not successfully e-file their appeal and had filed paper appeals are required to file an e-appeal in accordance with Rule 45 before the extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en without an application for condonation of delay, the delay could not have been condoned and assuming that the Tribunal was satisfied that a statutory right of appeal should not be foreclosed on technical grounds, ought to have remanded the matter to the CITA, with a direction to the assessee to file an application for condonation of delay to be considered on merits and in accordance with law. Thus, while seeking to sustain the order passed by the CITA and submitting that once the Rules have been amended and e-filing has been made mandatory, the assessee was bound to follow the same and the question of dispensing with such procedure cannot arise. 10. As observed earlier, the procedure which is to be adopted while seeking for condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 assesees may be sent back to the CITA to file an application for condonation of delay and the CITA may be directed to consider the same in accordance with law. 15. We are of the view that if we are to direct the assessees to adopt such a procedure, as argued by the learned standing counsel, it would be very harsh on the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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