ITAT condone the delay in appeal filing as delay was in e-filing & not on manual filing

Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai)

1. This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-6, Chennai, in ITA No.131/CIT(A)-6/2016-17, order dated 03.12.2019. The Assessment was framed by Income Tax Officer, Corporate Ward 2(2), Chennai for the assessment year 2013-14 vide order dated 29.03.2016 U/s 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2. At the outset, it is noticed that this appeal is barred by limitation and delay

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