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TMI Blog2017 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim of the assessee is directed to be allowed. Grounds raised by the assessee are allowed. - ITA No. 6396/Del /2016 - - - Dated:- 27-4-2017 - SHRI B.P. JAIN, ACCOUNTANT MEMBER For The Appellant : Shri Ravi Bhatia For The Respondent : Ms. Bedobani Chaudary, Sr. DR ORDER This appeal of the assessee arises from the order of the CIT(A)-35, New Delhi vide order dated 06/10/2016 for A.Y. 2012-13. 2. The assessee has raised the following grounds of appeal: 1. That the order dated 06.10.2016 passed by the Commissioner of Income Tax (Appeals)-35, New Delhi and the order dated 25.03.2015 passed by the Income Tax Officer, Ward - 5(1), New Delhi u/s 143(3) are both bad and against the facts of the case. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king some additions which have been wrongly sustained by CIT (Appeals). 4. That the appellant seeks permission to put forth detailed arguments on law and on facts of the case and to add/delete amend grounds of appeal at the time of hearing of the case. 3. Briefly stated, the facts of the case, as emanating from the order of the AO are that during the course of assessment proceedings, the assessee has submitted a copy of acknowledgement for the year under consideration showing ack. no. 507934051011012 dated 30-09-2012 whereas e-filing portal is showing the date of filing return as 01-10-2012. A copy of return downloaded from e-filing portal was also given to the assessee. It is also seen that the e-filing ack. no. as shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try dated 16-03-2015 but assessee strict to its earlier reply. Even, Sh Sushil Kumar Kejriwal, Director of the company during recording of statement u/s 131 of the Act stuck to the reply filed by the assessee earlier. 5. The A.O further observed that for allowing deduction u/s 80IA of the Act, one of the conditions is that the assessee has to file its return of income within due date as prescribed u/s 139(1) of the Act. The due date for filing return of income u/s 139(1) of the Act was 30-09-2012 for the year under consideration. But as certified by DIT(Systems) that the assessee filed its return of income on 01-10-2012, i.e after the due date, the assessee has not fulfilled all the conditions for claiming deduction u/s 80IA of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and this is a reasonable cause due to a technical problem which can be condoned. I am also convinced with the arguments made by the ld. AR and on the basis of facts on record, it is treated as technical delay for which the assessee cannot be penalised especially when there is a 20 second delay for which the assessee has assigned sufficient reasons and the assessee, as per his record has filed return within time on 30.09.2012. 9. Reliance was placed on the decision of the ITAT Bangalore Bench in the case of M/s Vanshee Builders and Developers P. Ltd. Vs. ITO in ITA No. 386/Bang/2012 for A.Y 2008-09 vide order dated 07.12.2012 appearing at pages 13 to 26 and relevant page 15 is reproduced hereinbelow: that it is clear, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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