TMI Blog2021 (2) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... a one time measure, the substantive right of appeal should not be denied to the assessee on hand on a technical ground. We make it clear that this observation cannot be taken advantage by the assessee 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 problems would have been solved. 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 CIT-A on the ground that they were not e-filed within the period of limitation. - Tax Case Appeal No.33 of 2021 - - - Dated:- 25-1-2021 - Honourable Mr.Justice T.S. Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether 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 condoning the non filing of e appeal before the CIT(A)? 3. We have heard Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for the appellant/Revenue and Mr.A.S.Sriraman, learned counsel appearing on behalf of the respondent/assessee. 4. Identical questions were answered in the case of The Commissioner of Income Tax vs A.A.Antony in TCA.No.432 of 2020 dated 18.12.2020 , wherein the order passed by the Tribunal was confirmed and the appeal was directed to be heard and decided on merits. The operative portion of the judgment reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 assessees, especially when the appeals are of the year 2016-2017 and even assuming if it is done, the contention which were advanced before us by Mr.A.S.Sriraman, learned counsel for the assessee would be 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 tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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