Dismissing the appeal of the revenue the Court held that the Tribunal was right in holding that there was no delay in filing of e-appeal by the assessee to the Commissioner (Appeals) and remitting the case back for disposal on the merits and thereby condoning the delay in filing of appeal before the Commissioner (Appeals) even though no e-appeal was filed by the assessee as mandated under rule 45 of the Income-tax Rules, 1962 or no petition was filed for condonation of delay before the Commissioner (Appeals).( AY. 2013-14)
CIT v. Annapurani Hariharan( Smt.) (2021) 431 ITR 213 (Mad)(HC)
S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Mandatory E-Filing of appeal – Manual appeal filed in time but E-Filed with delay — Appellate Tribunal remanding matter with direction to condone the delay – Order of Appellate Tribunal is affirmed .[ R.45]