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2017 (6) TMI 386 - ITAT JAIPURPenalty order u/s 271B r/w Sec.274 - technical snag as occurred in uploading of audit report on web - non furnishing of the return electronically - Held that:- As decided in case of M/s Vijay Food Products Vs. ITO [2017 (4) TMI 172 - ITAT JAIPUR] under similar circumstances the intention behind carrying out the audit u/s 44AB and furnishing a copy of the audit report to the AO is to aid and assist the latter in completing the assessment proceedings. It is not the case of the Revenue that any prejudice or hindrance is caused to the Revenue or the audit report has been filed after the close of the assessment proceedings. Taking into the fact that the audit report has subsequently been uploaded electronically and also hard copy has been furnished before the AO before the completion of the assessment proceedings, non furnishing of the return electronically on 18.09.2013 is merely a technical breach of the provisions of the Act - Decided in favour of assessee.
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