Appeal not e-filed within the period of limitation- HC allows delayed filing

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 ...