B vs. R SSG ROAD PROJECTS PRIVATE LIMITED,HYDERABADVS.DCIT., CIRCLE-1(1), HYDERABAD

आयकर अपीलीय अधिकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘A’ Bench, Hyderabad

BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER

आ.अपी.सं /ITA No.1208/Hyd/2024
(निर्धारण वर्ा/A.Y. :2021-22)

M/s. BVSR SSG Road Projects
Pvt. Ltd., Hyderabad.
PAN:AAECB8339G

Vs.
Dy. Commissioner of Income Tax,
Circle 1(1), Hyderabad.
(Assessee)

(Respondent)

निर्धाररती द्वधरध/Assessee by: Shri M. Bhupal Gowd, C.A.
रधजस् व द्वधरध/Revenue by:: Shri Vamshi Krishna, SR-DR

सुिवधई की तधरीख/Date of hearing: 21/01/2025
घोर्णध की तधरीख/Pronouncement: 23/01/2025

आदेश/ORDER
PER MADHUSUDAN SAWDIA, A.M.:

This appeal is filed by M/s. BVSR SSG Road Projects Pvt. Ltd. (“the assessee”), feeling aggrieved by the order passed by the Learned
ADDL/JCIT(A)-1, Nashik (“Ld. ADDL/JCIT(A)”), dated 31.08.2024 for the A.Y. 2021-22. 2. At the outset, it is observed that, there is a delay of 21 days in the filing of the appeal by the assessee. To address this delay, the assessee has filed a petition for condonation of delay, supported by an affidavit explaining the reasons for the delay. The learned Authorised Representative (“Ld. AR”) submitted that, their tax consultant was occupied with the preparation and filing of time-barring tax audit returns, which resulted in the delay of 21 days in filing

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the appeal. The learned Departmental Representative (“Ld. DR”) raised no objection to the condonation of the delay. After considering the submissions of both the parties, the delay of 21 days in filing the appeal by the assessee is condoned. Accordingly, the appeal is admitted for adjudication.
3. The assessee has raised the following grounds of appeal :

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15th February 2022, the auditor of the assessee had duly uploaded the audit report from the auditor’s Income Tax portal. However, due to technical glitches on the assessee’s Income Tax portal, the assessee could not accept the audit report on the same date, and as a result, the audit report could not be filed within the prescribed time. To substantiate their claim, the Ld. AR produced before us the copy of e-mail dated 15th February 2022, raising a grievance regarding the technical glitches in which they had also enclosed a copy of Form 10CCB, confirming that the audit report had been prepared and uploaded on time. The Ld. AR also submitted the copy of subsequent e-mail dated 12th March 2022, showing that the assessee made another attempt to resolve the grievance. The Ld. AR further argued that the delay in filing the audit report was due to technical issues and not due to negligence or fault on the part of the assessee.
Despite genuine efforts, the assessee’s grievances could not be resolved. The Ld. AR also pointed out that the Ld. ADDL/JCIT(A) dismissed the appeal without adequately considering these facts. Accordingly, the Ld. AR prayed that the appeal be allowed.
6. Per contra the Ld. DR contended that, the assessee is still not able to file the audit report on the income tax portal and, therefore, prayed that the deduction under Section 80-IA should not be allowed to the assessee.
7. We have heard the rival contentions and also gone through the record in the light of the submissions made by either side. There is no dispute about the facts that the extended due date for filing the audit report was 15th February
2022 and the auditor had duly uploaded the audit report on the extended due date from their Income Tax portal however, the assessee could not accept the audit report on the same date due to technical glitches on the Income Tax portal.
It is found that the assessee made genuine efforts to comply with the statutory requirement, as evident from record that grievances were raised on 15th
February 2022 and 12th March 2022 regarding the technical issues and attempts

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were made to resolve the issue through proper channels, which remained unresolved. The failure to file the audit report within the due date was solely attributable to technical glitches and not due to any default or negligence on the part of the assessee. In such circumstances, the assessee should not suffer adverse consequences for reasons beyond its control. In light of the above, we direct the Ld. AO to accept the audit report i.e. form 10CCB in physical form and, after verifying the same, allow the deduction claimed u/s 80-IA of the Act as per the law. Accordingly, the appeal of the assessee is allowed.
6. In the result, the appeal of assessee is allowed.
Order pronounced in the open Court on 23rd Jan., 2025. (VIJAY PAL RAO) (MADHUSUDAN SAWDIA)
VICE PRESIDENT ACCOUNTANT MEMBER

Hyderabad.
Dated: 23.01.2025. * Reddy gp
Copy of the Order forwarded to :

BY ORDER,