ATHARVA INFRATEL P.LTD,MUMBAI vs. ITO 8(1)(1), MUMBAI

This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-16, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) of the Income Tax Act 1961, (the ‘Act’).

Though the case was fixed for hearing on 28.08.2018, 05.12.2018 and 07.05.2019, neither the assessee nor its authorized representative appeared on the above dates before the Tribunal. As there is repeated non-compliance by the assessee, we are proceeding to dispose off this M/s Atharva Infratel Ld. DR. 3. Briefly stated, the facts are that the assessee filed its return of income for the assessment year (AY) 2010-11 on 16.10.2010 declaring total income of Rs.5,31,000/-. During the year under consideration, the assessee had claimed deduction of Rs.1,15,56,450/- u/s 80IA of the Act. As noted by the AO, as per provisions of section 80AC of the Act, deduction u/s 80IA shall be allowed to the assessee only if it furnishes the return of income on or before the due date specified u/s 139 of the Act. In the present case the due date of filing the return of income in the case of the assessee was 30.09.2010, which was further extended to 15.10.2010 vide CBDT’s Notification F. No. 225/72/2010/ITA. II dated 27.09.2010. However, the appellant has filed its return of income on 16.10.2010. In response to a query raised by the AO vide order sheet entry dated 04.03.2013 to explain the above, the appellant did not file any explanation. Therefore, the AO disallowed the claim of deduction of Rs.1,15,56,450/- made by the appellant u/s 80IA of the Act . 4. In appeal before the Ld. CIT(A), the assessee submitted that it was prepared to file its return of income on 15.10.2010. However, due to technical issues not within its control, it was prevented from filing the return of income on 15.10.2010. Stating that the appellant was prevented to file the return due to ‘Income Tax Server Connectivity Issues’, it was stated that the assessee could file the return only on next morning when the issue was resolved. The appellant filed a computer generated screenshot of the error before the Ld. CIT(A). It was further