computation error in the original return of income
was bonafide human error.
(d) The learned Commissioner of Income Tax (Appeals) erred
in holding that addition ... human error and bonafide inadvertent error. Therefore,
Penalty under 271(1)(c) cannot be levied for a "bonafide /inadvertent/
human error. Reliance in this
working and hence the
mistake is essentially due to a bonafide human error. The
6
I.T.A. No.1878/Mum/2017
appellant further pointed ... lapse.
6.2.4 Since the mistake was a bonafide mistake due to
human error, therefore, appellant placed reliance on the
following cases in support
broker or an
employee of a broker to so many human errors within a span of
just 9 trading sessions in a particular pattern ... broker or
an employee of a broker to so many human errors within a
24 ITA 6570/Mum/2014
span of just 9 trading sessions
total income, but the same is
on account of an inadvertent human error which cannot be considered as
deliberate attempt made to evade payment ... total income. This can only be described as a
human error which we are all prone to make. The caliber and expertise
of the assessee
reply. In the reply, the assessee
stated that due to human error, the trade error happens in punching and
wrong scrip code, punching of wrong ... cause notice issued by
Assessing Officer has explained that due to human error in punching
the wrong scrip code, or punching of wrong quantity
broker to rectify possible mistakes which should be
contributed to human error. The attention was drawn to the facts that
modification was only ... extent of 1.15% which was attributable to
human error. The code modifications were done by the broker due to
wrong punching of sauda by their
taxable
in the return of income. In view of this inadvertent human
error, vide letter dated 20/12/2019, the Appellant
voluntarily offered the receipts ... Appellant did
not have any intention to evade tax. The inadvertent
human error was corrected as soon as the same came to
the notice
furnishing of inaccurate particulars without appreciating that it
was inadvertent human error.
ITA No. 109/M/2019 2
Illies Engg.
3. Briefly stated, the facts ... particulars, the
error incurred was a bonafide and an inadvertent human error, purely due to
oversight and completely unintentional.
The Ld. counsel also draws
mistake while uploading the return of
Income Electronically. There is a human error in filling electronic form, the
same was remained unnoticed while filing ... professional help and relied on their work. The tax consultant made human
error in filling electronic return for uploading Income Tax related particulars
long
term capital gain u/s.10(38) through sheer bonafide human error which could not
be treated s concealment to impose penalty ... term capital gain as long term capital gain was attributable to human error
inadvertently occurred, there is noting on record to support and substantiate
