COMMISSIONER OF INCOME TAX vs. SARAF HOUSING DEVELOPMENT P

TCA.No.233 of 2021 In the High Court of Judicature at Madras Dated : 30.3.2021 Coram The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Ms.Justice R.N.MANJULA Tax Case Appeal No.233 of 2021 The Commissioner of Income Tax, Chennai ...Appellant Vs M/s.Saraf Housing Development P. Ltd., Chennai-6. ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 31.10.2019 made in I.T.A.Nos.1128/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year 2013-14. For Appellant: Mr.J.Narayanaswamy, SSC For Respondent: Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyer Padmanabhan Judgment was delivered by

T.S.SIVAGNANAM

We have heard Mr.J.Narayanaswamy, learned Senior Standing 1/4 https://www.mhc.tn.gov.in/judis/ TCA.No.233 of 2021 Counsel appearing for the appellant – Revenue and Mr.R. Vijayaraghavan, learned counsel accepting notice for the respondent. 2. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) is directed against the order dated 31.10.2019 made in ITA.No.1128/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench (for brevity, the Tribunal) for the assessment year 2013-14. 3. The Revenue has filed this appeal by raising the following substantial questions of law : “1. Whether, on facts and in the circumstances of the case, the Tribunal was right in holding that there is no delay in filing of e-appeal by the assessee to the CIT(A) and remitting the case back for disposal on merits and thereby condoning the delay in filing of appeal before the CIT(A) even though no e- appeal was filed by the assessee? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there is no delay in filing of e-appeal since the date of filing of belated e-appeal relates back to the date of filing of manual appeal ? 3. Whether, on facts and in the 2/4 https://www.mhc.tn.gov.in/judis/ TCA.No.233 of 2021 circumstances of the case, the Tribunal was right in ignoring Rule 45 of the IT Rules mandating filing of e-appeal with effect from 01.3.2016 and the Board circular extending the time for filing of e-appeal only till 15.6.2016 and thereby condoning the delay in filing of appeal before the CIT(A)? and iv. Whether, on facts and in the circumstances of the case, the Tribunal was right in condoning the delay in filing of appeal even though the assessee had failed to file any petition for condonation of delay before the CIT(A) ?” 4. It is not disputed by the learned counsel on either side that the issue raised in this appeal is covered by the common judgment dated 18.12.2020 in TCA.Nos.432, 433 and 436 of 2020 rendered by a Division Bench of this Court, to which, one of us (TSSJ) was a party. 5. In the light of the said judgment, the above tax case appeal stands dismissed by confirming the impugned order passed by the Tribunal. No costs. 30.3.2021 RS 3/4 https://www.mhc.tn.gov.in/judis/ TCA.No.233 of 2021 T.S.SIVAGNANAM,J AND R.N.MANJULA,J RS

To The Income Tax Appellate Tribunal, 'C' Bench, Chennai. TCA.No.233 of 2021 30.3.2021 4/4 https://www.mhc.tn.gov.in/judis/