Raj Kumari Bafna, Beawar vs Ito, Beawar on 14 December, 2016
4. Now the assessee is in appeal before the ITAT. Ld. AR of the
assessee has reiterated the submissions as made in the written
submissions. He submitted that default was not deliberate, there was
certain technical aspects which resulted into delay of uploading the
requisite audit report. He submitted. Ld. Counsel submitted that technical
snag as occurred in uploading of audit report on web was beyond the
control of the assessee. He submitted that under the identical facts, the
penalty was deleted by the Tribunal. He placed reliance on the decision of
the Hon'ble Jaipur ITAT rendered in the case of Raj Kumari Bafna Vs. ITO
in ITA No. 837/JP/2016 order dated 14/12/2016, Rajendra Kumar Shah Vs
ITO in ITA No. 944/JP/2016 order dated 27/12/2016 and Shri Govind
Garg Vs ITO in ITA No. 781/JP/2016 order dated 31/01/2017.