2019 (1) TMI 994

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....ENCH :- This is an appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals) -6, Kolkata, (in short "ld. CIT(A)"), , in appeal no. 375/CIT(A)- 6/Kol/2014-15, dated 24/08/2017, confirming the order levying penalty u/s 271B of the Income Tax Act, 1961 (hereinafter 'the Act'), levied by the ld. Income Tax Officer, Wd-23(3), Hooghly (in short 'ld. Assessing Officer ')....

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....by the tax auditor and thereafter, the said tax auditor suddenly fell ill and accordingly the tax audit report could not be filed along with the return of income. Without the tax audit report, the income tax return was electronically uploaded as it was lying with the tax auditor. The assessee also placed on record the medical certificate dt. 03/11/2013, stating that the assessee was sick from 28/0....

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....ng penalty u/s 271B of the Act. 3. Aggrieved the assessee is in appeal before us. 4. We have heard rival submissions. From the papers available on the record including the paper book of the assessee, we find that the assessee had got his accounts tax audited for the Assessment Year 2013-14, on 27/09/2013.We find that the same has been filed before the ld. Assessing Officer before the completion ....

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....fore the ld. Assessing Officer before the completion of the assessment proceedings. The Hon'ble Madras High Court in the case of Commissioner of Income-tax v. A.N. Arunachalam [1994] 208 ITR 481 (Madras); in the context of filing of audit report for claiming deduction u/s 80J of the Act, had observed that once the audit report has been made available before the ld. Assessing Officer, before comple....