M/S ROYAL GARDEN,UNA vs. ITO, UNA

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ITA 524/CHANDI/2017Status: DisposedITAT Chandigarh11 July 2018AY 2012-132 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 allowed the appeal, accepting the assessee's plea that the delay in filing the return was unintentional and due to technical reasons beyond their control. The Tribunal relied on a previous decision where similar circumstances led to relief.

What were the facts?

The assessee's income tax return was filed beyond the due date due to alleged technical errors and connectivity issues. The Assessing Officer denied deduction under Section 80IC for non-compliance with Section 80AC.

What were the issues?

Whether the non-allowance of deduction under Section 80IC is justified due to a delay in filing the return beyond the due date, and if technical glitches constitute a valid reason for such delay.

Which sections of the Income-tax Act were involved?

Section 80IC,Section 80AC,Section 139(1)

AI-generated summary — verify with the full judgment below

ITA No.524-Chd/2017- M./s Royal Garden, Una 2

3.

That on the facts of the case and under the law the figure of total income should had been adopted at Rs. 1,87,710./- instead of Rs. 20,14,950/-. 4. That the income tax liability worked out at Rs. 6,22,620/- and interest liability worked out at Rs. 95,698/- are arbitrary and excessive.

3.

The sole issue raised in this appeal is relating to the non-

allowance of deduction u/s 80IC of the Income-tax Act, 1961 (in

short 'the Act') because of the non compliance of the provisions of

section 80AC of the Act as the return for the assessment year under

consideration was filed beyond the last date of filing of the income

tax return.

4.

We have heard the rival submissions of the parties. The plea of

the Ld. Counsel for the assessee is that in fact there was no

deliberate act of delay on the part of the assessee in filing the return

late. That the said return has to be uploaded on the website of the

income Tax Department. That due to some technical error and

connectivity issue, the return could not be uploaded on 30.9.2012 i.e.

the last date of filing of return u/s 139(1) of the Act. The concerned

C.A. of the assessee was able to upload the same only on 3.10.2012.

The Ld. AR has also relied on the decision of the Coordinate Bench

of the Tribunal in the case of ‘M/s Symbiosia Pharmaceuticals P. Ltd

vs. DCIT’ ITA No. 501/Chd/2017 vide order dated 4.10.2017,

wherein, the Tribunal has discussed this issue in para 6.3 onwards.

In that case, the Tribunal deliberated upon the reasons beyond the

control of the assessee in filing the return by due date of filing as

provided u/s 139(1) of the Act. The facts of the case were that the

ITA No.524-Chd/2017- M./s Royal Garden, Una 4

reasons is not justified. In view of this, we allow the appeal of the assessee. Order pronounced in the Open Court on 11.07.2018

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 11.07.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR

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