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TMI Blog2013 (12) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... the latest technology - In the interest of justice and fair play to the taxpayer – This issue is restored back to the files of the Assessing Officer. - - - - - Dated:- 24-1-2013 - Order The order of the Bench was delivered by N. K. Billaiya (Accountant Member).-These two appeals by two different assessees are directed against two separate orders of the learned Commissioner of Income-tax (Appeals)-28, Mumbai dated November 25, 2011 pertaining to the assessment year 2009-10. As both these appeals of different assessees have common ground and common issues involved, they were heard together and are disposed of by this common order for the sake of convenience. The grievance of the assessee in both these appeals relate to the adjustmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out with "dictate" and made it mandatory for all corporate assessees to file their returns in electronic form, meaning thereby that henceforth the return of income will be paperless returns. Thereafter, the Central Board of Direct Taxes included partnership firms and all the assessees which were subject to tax audit within this ambit. The filing of e-return was further enhanced to include all assessees whose taxable income is more than 10 lakhs. To facilitate the taxpayers, the Central Board of Direct Taxes has provided free downloadable softwares/scheme enabling the taxpayers to prepare e-returns and convert such returns into an XML file. Private payers also jumped into the bandwagon and came out with softwares for preparing e-returns and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able income. Before parting, a similar issue came up for hearing before the Tribunal in the case of Shrikant Real Estates P. Ltd. v. ITO [2013] 22 ITR (Trib) 266 (Mum) wherein one of us (Accountant Member) is the author of the decision where also the Tribunal has taken a similar view and directed the Assessing Officer to rectify the error. Drawing support from the findings given in the aforesaid case, this appeal is also restored back to the files of the Assessing Officer with the above direction. In the result, the appeal filed by the assessee is allowed for statistical purposes. I. T. A. No. 565/Mum/2012 The issues involved are identical with the issue in I. T. A. No. 564/M/12, though quantum may differ; therefore, on similar lines, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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