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2023 (9) TMI 151 - AT - Income TaxFiling of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - return of income filed by the appellant u/s 139(4) was processed by the CPC, Bengaluru u/s 143(1) disallowing current year losses (Bonus and Interest) - HELD THAT:- The original return filed by the assessee is well within time. Subsequently, the assessee revised the return on 15.01.2020 while processing that return the CPC has considered that return as original and accordingly the current year losses were in the light of that fact denied to the assessee. On careful perusal of the records we observed that the intimation under challenge has not considered the fact that the return filed on 15.01.2020 was not the original return but was revised one and therefore, the denial of loss is not correct based on the set of facts and evidence available on records. Based on these set of facts ground is allowed. Assessee has prayed to award the cost of filling this appel, travelling expenses and advocate fees that is incurred on account of the revenues’ negligence - Since, the appeal of the assessee has been disposed under the faceless regim the contention that the officer should be made responsible is not possible under this faceless regime, where the personal contact is avoided and therefore, no prejudiced caused to the assessee. The judgement based on the set of facts understood by the ld. CIT(A) while discharging duty, action might have caused some hardship to the assessee due to error of judgement but that in our opinion does not warrant levy of cost on the Department. In the instant case, there is no such action of search and seizure which causes serious invasion in the privacy of the person. The Commissioner was discharging her quasi-judicial duty. Further, there is nothing on record to suggest that the action of the Commissioner of Income-tax was mala fide. Therefore, we do not find any merit in the submission of assessee to award cost. The decisions relied on by the assessee are distinguishable as in the decision of case of Chiranji Lal Tak [2001 (7) TMI 78 - RAJASTHAN HIGH COURT] there also facts were different. In that case, the respondent Income-tax Officer issued illegal notice to the petitioner and later withdrew the same. Under these circumstances, the court directed the respondent to pay for the advocate fee and litigation expenses incurred by the petitioner in prosecuting writ proceedings. As in the instant case, there is no prime facie illegality in issuing the intimation which is also system based and even the proceeding before the first appellate authority was on faceless regime. We, therefore, do not find any merit in the argument of learned counsel for the assessee to award cost. The ground raised by the assessee is accordingly dismissed.
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