LR2 MANAGEMENT K/S [AS FOREIGN COMMR. MANAGER/AGENT OF PRINCIPAL FREIGHT BENEFICIARY, TORM A/S],JAMNAGAR vs. THE DEPUTY COMISSIONER OF INCOME TAX, INTER. TAXA.,, RAJKOT-GUJARAT

ITA 300/RJT/2017Status: HeardITAT Rajkot15 February 2023AY 2013-14Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)5 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the appeal was unjustifiable as the assessee was indeed required to file voyage returns manually. Furthermore, the penalty levied under Section 271(1)(c) was cancelled as the underlying addition had been deleted by the ITAT.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being filed manually instead of electronically, as mandated by a CBDT notification. The assessee argued that it was required to file voyage returns manually under Section 172(3) of the Act.

What were the issues?

Whether the CIT(A) was correct in dismissing the appeal on technical grounds of manual filing when statutory provisions allowed for it? Whether penalty under Section 271(1)(c) is sustainable when the primary addition is deleted?

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 172(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SMT.ANNAPURNA GUPTA

Hearing: 13/02/2023Pronounced: 15/02/2023

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order of the ld.Commissioner of Income-tax (Appeals)-13, Ahmedabad [hereinafter referred to as “the ld.CIT(A)”] dated 12.06.2017 passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short

The order continues below.

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