{"id":17509,"date":"2021-05-01T15:23:26","date_gmt":"2021-05-01T09:53:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-annapurani-hariharan-smt-2021-431-itr-213-madhc\/"},"modified":"2021-05-01T15:23:26","modified_gmt":"2021-05-01T09:53:26","slug":"cit-v-annapurani-hariharan-smt-2021-431-itr-213-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-annapurani-hariharan-smt-2021-431-itr-213-madhc\/","title":{"rendered":"CIT v. Annapurani Hariharan( Smt.) (2021) 431 ITR 213 (Mad)(HC)"},"content":{"rendered":"<p>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\u00a045\u00a0of the\u00a0Income-tax Rules, 1962\u00a0or no petition was filed for condonation of delay before the Commissioner (Appeals).( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders -Mandatory  E-Filing of  appeal &#8211; Manual appeal filed in time but E-Filed with delay \u2014 Appellate Tribunal remanding matter with direction to condone the delay \u2013 Order of Appellate Tribunal is affirmed .[ R.45]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-17509","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4yp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=17509"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17509\/revisions"}],"predecessor-version":[{"id":17510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17509\/revisions\/17510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}