CIT v. Sri Vasavi Gold & Bullion (P.) Ltd. (2021) 278 Taxman 352 (Mad.)(HC)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-e-filing of appeals-Right of appeal is a statutory and valuable right and such right should not be denied on technical ground. [S. 246A]

Dismissing the appeal of the revenue the Court held that since there were several technical issues in e-filing of appeals in addition to unawareness among assessees regarding procedure for e-filing of appeals, benefit could be given in assessee’s favour especially when right of appeal is a statutory and valuable right and, hence, it should not be denied on ground of technicalities. (AY 2009-10).