TMI Blog2023 (4) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... ebsite of department, and therefore return could not be uploaded. There is only a negligible delay (one minute only) which is due to bonafide reasons as has explained above, therefore, delay in Filling return of income is hereby condoned. We direct the AO to examine the eligibility of the claim of the assessee and terms and conditions under section 80IA of the Act - Decided in favour of assessee. - ITA No.434/SRT/2022 - - - Dated:- 27-2-2023 - Shri Pawan Singh, JM And Dr. A. L. Saini, AM For the Assessee : Shri Vinod Goyal, CA For the Respondent : Shri Vinod Kumar, Sr. DR ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to the Assessment Year (AY) 2018-19, is directed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al income at Rs. Nil, after claiming deduction under section 80 IA (4) and deemed total income u/s 115 JB of the Act at Rs.1,52,16,470/-. The assessee had claimed deduction u/s 80-IA(4) of the Act to the tune of Rs.1,52,16,470/- on account of infrastructure development. The deduction so claimed u/s 80-IA(4) of the Act, was restricted to the extent of Gross Total Income of Rs.1,48,55,222/ -. 4. The return of income was filed by assessee on 31-10-2018 (Midnight) at 12.00, however, the server (the computer electronic machine- website of department) accepted it at 12.01 hours on 01-11-2018 (next day). Thus, return of income so filed was late by one minute. Therefore, deduction claimed by assessee under section 80 IA (4) of the Act was denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. AR, we find that the issue involved in the present appeal is no longer res integra. We note that in the assessee s case, there is a delay in filling the return of income by one minute only. The Co-ordinate Bench of ITAT, Surat, on the similar and identical facts, has condoned the delay in filling the appeal for eleven minutes, vide order of Co-ordinate Bench in the case of M/s. Veekay Rayon, in ITA No.490/SRT/2019 for AY.2015-16, dated 17.05.2022 wherein it was held as follows: 6. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities carefully. We find that during the assessment proceedings, it was noticed by the Assessing Officer that the assessee had declared loss of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of ACIT Vs M/s Noel Pharma (supra) has also held that when delay was not because of any lapse on the part of assessee but due to technical reasons in uploading the return electronically and due to delay of few hours in getting connectivity and the date was changed from 30th September to 01st October. Thus, considering the totality of facts and circumstances and legal position, we affirm the order of the ld. CIT(A). In the result, the ground of appeal raised by the revenue are dismissed. 8. In the result, the appeal of the Revenue is dismissed. 9. We note that delay of one minute in filing of the return was due to technical snags in the website of department, and therefore return could not be uploaded. Therefore, we note t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
