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TMI Blog2017 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... y the CBDT implicit constraint and elucidate the hiccup in uploading the prescribed reports of audit in the system electronically. We also noticed that the assessee had submitted the audit report on 30/09/2013 manually within the due date which could not be uploaded electronically because of the reasons stated supra in this order. The above stated facts and findings indeed indicate that there was a bonafide reasonable cause for not uploading the audit report electronically by the assessee, therefore, as per our considered opinion the ld. CIT(A) is not justified in sustaining the penalty levied by the assessing officer. - Decided in favour of assessee. - ITA No. 646/Ahd/2016, ITA No. 647/Ahd/2016 - - - Dated:- 9-2-2017 - S. S. Godara (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronically. The assessing officer also show caused why penalty u/s. 271B should not be initiated for not filing audit report in form 3CB/3CA/3CD 3CEB through electronic mode along with return of income for assessment year 2013-14 in compliance with CBDT notification . In response to show case, the assessee filed reply which is reproduced as under:- 5. (ii) In response of show cause the assessee filed his reply vide letter dated 20/1 1/2014, brief part of the reply is reproduced as under:- The assessee is engaged in trading of cement in the name of Shree Umiya Traders, Gahat and because of innovative changes in e - filing; he is dependent on CA/Tax consultant. The CBDT notified following circulars :- (i) First circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee' s at large. In view of second circular, due date for filing return- of income was extended from 30/09/2014 to 14/10/2014 due to heavy rain and flood situation in Gujarat. From above we submit that in spirit of circular we have filed tax audit report with your office and subsequent compliance was at mercy of CA, Having said that assessee like me should not be penalized for somebody's fault which is otherwise verifiable, from physical filing. Under sec 271B, assessing office may impose the penalty if he is not satisfied that assessee was prevented by bonafide reasonable circumstances. Your honour will agree that there is big reason at my end as stated above and such I have submitted tax audit report physically in your of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally. Thereafter, due to CBDT's another notification order vide F.No. 225/117/2013/ITA-II dated 26/09/2013, the due date for filing the audit report electronically was extended up to 31/10/2013. The relevant extracts of both the notifications have been reproduced by the AO in the penalty order. In the penalty proceedings before the AO, the appellant submitted that it has submitted the audit report manually on 30/09/2013 and not uploaded electronically u/s. 44AB of the Act, as desired vide notifications issued by the CBDT. There was no reasonable cause with the appellant tor non filing of the audit report electronically. The appellant simply contended that due to the difficulty in managing the affairs at the mercy of Tax Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have heard both the sides and perused the material on record. We find that assessee has filed return of income by way of e-filing on 7th Feb, 2014 for the assessment year 2013-14. The CBDT issued notification No. 34 on 1st May, 2013 effective from 01- 04-2013 as per which assessee was required to upload a report of audit electronically. The ld. CIT(A) stated that there was no reasonable cause with the assessee for non-filing of the audit report electronically. In this connection, we observed that the online filing of audit report u/s. 44AB was newly introduced during the year under consideration because of which the assessee had faced difficulty in uploading the audit report electronically in the system. The issuing of the two circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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