Case Law Details
CIT Vs Smt. Annapurani Hariharan (Madras High Court)
Whether on facts and in the circumstances of the case, the Tribunal was right ignoring the Rule 45 of the IT Rules mandating filing of e-appeal with effect from 02.3.2016 and Board Circular 20/2019 dated 26.5.2016 extending the time for filing of e-appeal only till 15.6.2016 and condoning the delay in filing of appeal before the CIT(A)? and 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)?
Held by High Court
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 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 CIT(A) on the ground that they were not e-filed within the period of limitation.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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