Saturday, April 23, 2016

Mistake by return filing portal, doesn't call for concealment penalty on taxpayer

Where assessee's salary was understated in her return due to mistake of online tax return filing portal ( and she could not verify contents of return due to her pregnancy and immense pressure in office, concealment penalty was not justified
a)     Assessee was a salaried employee who provided her Form No. 16 to an online tax return filing website ( for filing of her return of income. Due to a mistake committed by website, her income was understated in return of income.
b)    Assessee received ITR-V from website and as she was having pregnancy of five months and due to immense work pressure in the office, she could not devote time to see the content of ITR filed, signed it straightaway and sent it to Income-tax Department.
c)     The Assessing Officer (AO) levied concealment penalty on her for understating the income.

d)    CIT(A) confirmed the order of the AO. Aggrieved by the order of the CIT(A), assessee filed the instant appeal before the tribunal.