INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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ITA 199/PUN/2025Status: DisposedITAT Pune11 June 2025AY 2019-20Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a delay of two seconds in filing the return, caused by technical glitches on the income tax portal, should not penalize the assessee. The return was to be treated as filed within the due date, allowing the carry forward of losses.

What were the facts?

The assessee company filed its original income tax return on October 31, 2019, but the acknowledgement was generated two seconds past midnight on November 1, 2019, due to technical glitches. The CPC treated this as a belated return, denying the carry forward of business losses.

What were the issues?

Whether a minor delay of two seconds in e-filing due to technical issues constitutes a belated return, thereby disallowing the carry forward of business losses.

Which sections of the Income-tax Act were involved?

Section 139

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Nikhil S Pathak
For Respondent: Shri Ramnath P Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपीलार्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

S.No. Details Date Initials Designation 1 Draft dictated on 05.06.2025 Sr. PS/PS 2 Draft placed before author 09.06.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order

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