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TMI Blog2018 (6) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent without verifying the same has imposed the penalty - Held that:- This aspect needs to be verified by the adjudicating authority as to the filing of manual returns. If the same is in time then that proves the bonafides as claimed by the appellant even with regard to its reasons for delay in filing ER-1 electronically and requires no penalty - appeal is allowed for statistical purpose. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Commissioner (Appeals), Chennai-II, who vide his order dated 30.06.2017 has rejected the appeal and therefore, the appellant is before this Tribunal. 3. It is the case of the appellant that it had in fact filed the manual returns for all the months in dispute, in time, and therefore, the levy of penalty was uncalled for just because there was no filing of e-return in time. 4. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are in time, then no penalty lies. Therefore, the adjudicating authority shall verify as to the filing of manual returns as pleaded by the appellant and if the same is found to be within the prescribed period, then no penalty is to be levied. 8. The appeal is allowed for statistical purpose in the light of the above directions. ( Operative part of the Order pronounced in the open Court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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