TMI Blog2011 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... /CHD./2011 - - - Dated:- 17-11-2011 - SHRI D.K.SRIVASTAVA, AND MS. SUSHMA CHOWLA, JJ. Represented By: Appellant by: Shri Rakesh Gupta Respondent by: Shri N.K.Saini,DR PER SUSHMA CHOWLA - The appeal filed by the assessee is against the order of the Commissioner of Income-tax(Appeals), dated 10.2.2011 relating to assessment year 2007-08 against the order passed u/s 143 (3) of the I.T. Act, 1961. 2. The ground of appeal raised by the assessee reads as under : "1. The ld. CIT(A) is wrong in confirming the addition of Rs. 31,43,965/- by disallowing the deduction u/s 80IC is not allowable to the appellant unless return of income is filed on or before the due date specified u/s 139(1) i.e. original return. Since the appellant has failed to claim the deduction in the original return, no deduction is allowable to him ignoring the fact that there was a technical error while uploading the return on e-filing system and subsequently revised return within time had been filed to rectify the error." 3. The brief facts of the case are that the assessee is engaged in the manufacture of pet bottles and pre form. During the course of assessment proceedings the assessee expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... net tax payable was zero. The assessee had paid certain taxes and refund of Rs. 10,761/- was reflected as payable in the said return of income. The plea of the learned A.R. for the assessee was that in the e-filing system where the return of income is uploaded on the computer the tax payable is automatically generated by the computer. It was further pointed out by the learned A.R. that even otherwise the assessee filed revised return in which the aforesaid deduction under Chapter VI-A was claimed and the revised return filed by the assessee is deemed t o be filed on the date of original return. It was further pointed out by the learned A.R. for the assessee that no interest under section 234A of the Act was levied in this case. 6. The learned D.R. for the Revenue placed reliance on the order of the authorities below. 7. We have heard the rival contentions and perused the record. The assessee is carrying on the manufacture of pet bottles and pre form and had claimed deduction under section 80IC of the Act. The assessee had claimed deduction under section 80IC of the Act relating to assessment year 2006-07 which was allowed to the assessee vide order passed under section 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction claimed u/s 80IC of the Act was allowed to the assessee. The assessee had e-filed its return of income on 28.10.2007 i.e. within the time limit prescribed u/s 139(1) of the Act. The copy of the acknowledgement of filing the return of income is filed on record by the learned A.R. for the assessee. The perusal of the said acknowledgement reveals that while e-filing the return of income the gross total income was reflected at Rs. 31,43,695/- and the total income was also reflected at the same figure of Rs. 31,43,965/- with the deduction under Chapter-VIA which reflected at nil. However, on the aforesaid total income of Rs. 31,43,965/- the net tax payable, which as per the assessee, was generated by the system itself worked out to nil. The claim of the assessee is that due to computer system error the return of income reflected total income of Rs. 31,43,965/- as against nil. On detecting the abovesaid error in its return of income, the assessee claimed to have filed a revised return of income through e-filing under which the deduction under Chapter-VIA was reflected at Rs. 31,43,965/- and total tax payable was determined at nil. 9. The filing of return of income through e- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t date for filing returns for the above categories of assessees was 31.10.2007. The CBDT allowed certain companies who wanted to file their applications in the Settlement Commission before 31.5.2007 to furnish the same manually in paper form with the condition that they would supplement the return by e-filing when the software is ready. 11. The system of e-filing the return of income was introduced from assessment year 2006-07 for corporates tax payers and from assessment year 2007-08 for both the companies and the firms to whom provisions of section 44AB are applicable. As referred to by us under paras hereinabove the particulars of the audit obtained by the assessee prior to the date of filing of return of income are to be incorporated in the new return form. The perusal of the assessment order reveals that the assessee had declared total sale of Rs. 3.02 crores and as such the provisions of section 44AB of the Act are attracted in this case. As such the assessee was compulsorily required to e-file its return of income for the year under consideration, which was the first year of e-filing of the return of income by firms to whom the provisions of section 44AB were applicable i. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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