Appeal filed within extended time as per Circular 20/2016 cannot be dismissed on ground of delay

Shrikunj Corporation Vs CIT (Appeals) & Ors. (Gujarat High Court) Gujarat High Court held that appeal filed within extended time on 15.06.2016 as per Circular No. 20/2016 dated 26.05.2016 cannot be dismissed on the ground of delay. Thus, order set aside and matter remanded to CIT(A). Facts- The petitioner is a partnership and is running the business in the name and style of Shrikunj Corporation at Surat, Gujarat. On 28.03.2016, the petitioner received an order dated 18.03.2016 passed u/s. 143(3) of the Income Tax Act, 1961. Being aggrieved, the petitioner had filed an appeal on 22.04.2016 ...