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2018 (9) TMI 1085 - AT - Income TaxValidity of revised return - delay in filing ROI - return filed on the next working day as the last date of filing of return happens to be a holiday - Held that:- Last date of filing of the return as per section 139(1) of the Act was 30.09.2012 and that was a holiday being Sunday. The return was filed on 01.10.2012, the next working day i.e., Monday. It is also an undisputed fact that it was made compulsory for the assessee for the first time to file the return online and for online filing there was no barrier of any holidays. It can be uploaded at any point of time. It is a settled position of law through various judicial pronouncements and section 10 of General Clauses Act and also by Board’s Circular that if the last day of filing of return happens to be a holiday, the return can be filed on next working day. In the instant case, undisputedly, the return was filed on the next working day on 01.10.2012 as the last day of filing of return happens to be a holiday i.e., Sunday. In the absence of clear notification by the Board or the Government, the public cannot be held to be responsible for the delay in filing of the return on income if it is filed on the next working day as the last date of filing of the return was a holiday. Under these circumstances, we are of the considered opinion that the return filed on the next working day if the last date of filing of return happens to be a holiday, would be a valid return. Disallowance of other expenditures are concerned, we find that AO, without pointing out any specific defects in the maintenance of books of accounts, has made ad-hoc addition of ₹ 20,00,000/- for want of supporting vouchers. Whereas the assessee has produced the vouchers of various expenditures incurred by the assessee during the course of hearing before the CIT(A). The CIT(A) has examined the issue in the light of business of the assessee and the nature of expenditure incurred by it and keeping in view the totality of the facts he restricted additions to the extent of ₹ 1,00,000/-. During the course of hearing, the learned DR did not point out specific expenditures which requires proper verification by the AO.Since the CIT(A) has properly examined the issue in the light of evidences placed before him, we find no infirmity in his order. We accordingly confirm the order of the CIT(A) in this regard. - Decided against revenue
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