VJAY FOOD PRODUCTS,AJMER vs. ITO, AJMER

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ITA 707/JPR/2016Status: DisposedITAT Jaipur31 March 2017AY 2013-146 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the non-furnishing of the audit report electronically on the due date was a technical breach, especially since the particulars were disclosed in the return and the report was later submitted. Therefore, the penalty was not warranted.

What were the facts?

The assessee e-filed its income tax return along with particulars of the tax audit report. However, the audit report itself was not reflected electronically due to a technical snag. The assessee subsequently uploaded the report and filed a hard copy.

What were the issues?

Whether penalty under Section 271B is leviable for non-furnishing of the audit report electronically on the due date when the particulars were disclosed and the report was subsequently submitted due to technical issues.

Which sections of the Income-tax Act were involved?

Section 271B,Section 44AB,Section 139

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.707/JP/16

Hearing: 29.03.2017

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

vihykFkhZ@The Appellant- M/s Vijay Food Products. Ajmer 2. izR;FkhZ@ The Respondent- The ITO, Ward 1(3), Ajmer vk;dj vk;qDr@ CITAjmer 3. vk;dj vk;qDr¼vihy½@The CIT(A) Ajmer 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No.707/JP/2016)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत.

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