TMI Blog2017 (6) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ITA No. 790/JP/2016 - - - Dated:- 19-5-2017 - Shri Bhagchand AM And Shri Kul Bharat, JM Assessee by : Shri Mahendra Gargieya (Adv) Revenue by : Shri Raj Mehra (JCIT) ORDER Per : Kul Bharat, J. M. This is an appeal filed by the assessee against the order dated 13/06/2016 passed by the ld. CIT(A), Ajmer for the A.Y. 2013-14, wherein the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Form No. 3CA/3CB/3CD and 3CEB in electronic form was made mandatory for the assessment year 2013-14. He observed that on perusal of the report, the assessee filed e-return vide acknowledgement No. 802207831290913 on 29/9/2013 but the requisite audit report in the requisite form in electronic form for assessment year 2013-14 was not submitted. Accordingly, a show cause notice for levy of penalty U/s 271B of the Act was issued to the assessee and subsequently, the impugned penalty was imposed. 3. Aggrieved by the order of the Assessing Officer, the assessee preferred appeal before the ld. CIT(A), who after considering the submissions, dismissed the appeal. 4. Now the assessee is in appeal before the ITAT. Ld. AR of the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itor of the company has signed the audit report on 04.09.2013 and the said audit report has been furnished on 18.09.2013. The said income tax return which has been filed electronically and contents thereof including the audit particulars have not been disputed by the Revenue. It is therefore not in dispute that the audit report has been obtained before due date of filing of the return of income and the particulars thereof have been duly disclosed in the return of income electronically filed. It was further submitted by the ld AR that the audit report in Form 3CB/3CD has been uploaded on the same date i.e. 18.9.2013 as date of filing of the return of income but due to some technical snag in the e-filing system of I.T system, the same could n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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