2019 (11) TMI 352

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....nue by: Smt. Chanderkanta, Sr. DR ORDER Per Annapurna Gupta, Accountant Member: Both the above appeals have been preferred by the same assessee against the separate orders of the Commissioner of Income Tax (Appeals)-2, Chandigarh [(in short referred to as 'CIT(A)'] both dated 28.12.2018, passed u/s 250(6) of the Income Tax Act,1961, (hereinafter referred to as "Act"), relating to assessme....

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....nsolidated order 4. Ld.Counsel for the assessee pointed out that both the defaults were inadvertent and beyond the control of the assessee since the taxation matters of the assessee were being looked after by tax consultants and tax auditors, who due to heavy rush of return had failed to file ITR by the due date alongwith tax audit report u/s 44AB of the Act and since the assessee was away to N....

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....the country at that point of time does not constitute reasonable cause for the lapse/default, when the assessee could very well have followed up with his consultant for complying with the statutory deadlines. 6. We have heard the rival contentions and do not find it a fit case for levy of penalty for delayed filing of tax audit report and income tax return. Undoubtedly the Revenue could not fin....