The delay in filing the appeal was due to the in-built e-filing portal of the Department, and the assessee was not benefitted in any manner by filing the appeal before the Commissioner (Appeals) after the due time. Therefore, the order of the Commissioner (Appeals) was set aside. (AY.2016-17)
IFGL Refractories Ltd. v. Dy. CIT (2022) 95 ITR 287 (Kol.)(Trib)
S. 253 : Appellate Tribunal-Condonation of delay-Commissioner (Appeals)-Form of appeal and limitation-Delay in filing appeal due to in-built E-filing portal of Department-Assessee not benefitted by the delay-Order was set aside. [S. 246, 249]