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Income Tax Appellate Tribunal, “SMC”
Before: Shri Sanjay Garg
order : February 02, 2022 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee against the order dated 09.06.2021 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The assessee in this appeal has taken the following grounds of appeal: “1. That, on the facts and in the circumstances of the case and in law, the order passed by the Ld. CIT(A) u/s 250 of the Act dated 09.06.2021 rejecting the claim of the assessee without properly appreciating the explanation and evidences filed is arbitrary, erroneous, without proper reasons and hence unsustainable in law.
2. That, the Ld. CIT(A) erred in disallowing/adding back sum of Rs.9,03, 1 57/- for non submission of Audit Report in Form 10BB within the stipulated period.
3. That, the Ld. CIT(A) erred in rejecting the reason and explanation furnished by the assessee for delay in submitting Audit Report in Form 10BBB
4. That, the appellant craves leave to amend, alter, modify, substitute, add to, abridge and/ or rescind any or all of the above grounds.”
Assessment Year: 2019-20 Bantra Anath Bandu Samity
At the outset, the ld. Counsel for the assessee has submitted that the impugned additions have been made by the Assessing Officer as the assessee inadvertently failed to upload Form 10BB along with return of income. The ld. Counsel has further submitted that when the intimation u/s 143(1) received by the assessee, the assessee immediately cured the defect and filed Form 10BB, but the lower authorities refused to admit the Form 10BB or to rectify the assessment order. The ld. Counsel has further submitted that due to inadvertent mistake on behalf of the assessee, the Form 10BB could not be uploaded. Further the lower authorities have not disputed the merits of the case of the assessee but the relief has been denied for want of Form 10BB, which was due to an inadvertent mistake which could have been allowed to be rectified by the lower authorities. The ld. DR has also fairly admitted that the relief has been denied for want of Form 10BB only.
I have considered the rival submissions. It has been held time and again by the various courts of the country that only legitimate, genuine and due taxes should be collected from the assessees. In fact, a duty has been casted upon to the Income Tax Authorities to help the assessees to file their correct return of income along with required documents. In this case, the assessee due to inadvertent mistake, failed to upload Form 10BB which was duly filed later on and it was requested to the Income Tax Officer to consider the same. However, the concerned Income Tax Authority refused to admit the same and denied the relief to the assessee, which the assessee otherwise was entitled to. In my view, the Income Tax Authorities are not of penal jurisdiction to punish the assessees for their bona fide mistakes. Since, the assessee has duly furnished Form 10BB, therefore, in my view, the concerned Assessing Officer should consider the same and pass appropriate order as per law. In view of this, the impugned order of the CIT(A) is set aside with a direction that the Assessing Officer will consider Form 10BB filed by the assessee and pass the assessment order afresh accordingly, irrespective of the fact that the assessee could not upload the same earlier. The appeal of the assessee is treated as allowed for statistical purposes.