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2016 (12) TMI 952 - AT - Income TaxPenalty u/s 271B - failure on part of the auditor in uploading the audit report as introduced and required first time - Held that:- As noticed from the records that the assessee had filed the return of income for the assessment year 2013-14 on 21-06-2013 electronically and the assessee got her accounts audited on 12-06-2013. It is also noticed from the records that copy of ITR Forms, acknowledgement and tax audit report dated 12-06-2013 were furnished to the AO. The CA of the assessee could not upload the audit report because of technical problem in the server/ site of the Department. The assessee was under bona fide belief that the report is already uploaded. However, the assessee had filed the tax audit report dated 12-06-2013 before the AO. It is also noticed that the assessee being low educated and she was not aware of the e-filing system particularly uploading of audit report on internet as it was first time introduced by the Department to upload the same. It appears that it is a technical breach on the part of the assessee as the audit report could not upload on account of site/ server problem of the system As decided in the case of ACIT & Anr vs. Dr. K. Satish Shetty (2009 (2) TMI 207 - KARNATAKA HIGH COURT ) this is first time when assessee was required to e-file the audit report and prior to that no such reports were being furnished. Hence, the penalty should not be levied. - Decided in favour of assessee
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