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TMI Blog2021 (1) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... us in law and against the principles of natural justice. 2. The learned CIT(A) erred in not considering the grounds of appeal and written submissions in proper perspective. 3. (a) The learned CIT (A) erred in not considering the materials that the very purpose of furnishing audit report, necessitating the determination of Income of the appellant had been fulfilled by the very reason that the same had been considered and accepted by the Assessing Officer even in the course of assessment proceedings. (b) The learned CIT (A) erred in not considering the fact that the delay, if at all any, was due to the delay in the audit of accounts of the appellant society under Tamil Nadu Co-operative Societies Act, 1983, which was beyond the control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was technical glitch in e-portal provided for uploading tax audit report, which resulted in delay, but said delay is neither intentional nor to derive any benefit and hence, there was no need to levy penalty u/s. 271B of the Act. The Assessing Officer, however, not convinced with explanation furnished by the assessee and according to him, although assessee claims that there was difficulty in filing electronic tax audit report, but such claim has not been substantiated with any evidences accordingly, levied a sum of Rs. 1,50,000/- penalty u/s. 271B of the Act. 4. Being aggrieved by the assessment order, assessee preferred an appeal before learned CIT(A). Before learned CIT(A), assessee has reiterated its submissions made before Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment and further requirement of e-filing of tax audit report was introduced for the first time, from assessment year 2013-14 which has its own difficulties and during this transition period a lenient view needs to be taken, when it comes to levy of penalty for failure to file tax audit report as required u/s. 44AB of the Act. 7. The learned DR, on the other hand, supporting order of learned CIT(A) submitted that reasons given by the assessee that Accounts Manager was forget to inform the computer operator to upload the tax audit report in e-portal of the Department which leads to delay does not come under the purview of reasonable cause as provided u/s. 273B of the Act and hence, learned CIT(A) was right in confirming penalty levied u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch return has been filed much before the date of completion of assessment proceedings. Moreover, audit report as required to be obtained u/s. 44AB was obtained from auditors on 23.09.2013. Therefore, when audit report was obtained within due date, merely for delay in filing audit report in e-portal of the Department cannot be considered as deliberate attempt made by assessee for not filing audit report so as to impose penalty u/s. 271B of the Act. This view is supported by the decision of ITAT., Ahmedabad in the case of Harishbhai Babubhai Patel in ITA No. 646/Ahd/2016, where the Tribunal, after considering relevant facts has deleted penalty levied by the Assessing Officer for non-submission of electronic audit report within the due date a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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