{"id":6054,"date":"2019-07-01T13:04:21","date_gmt":"2019-07-01T13:04:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shree-ram-dass-rice-general-mills-v-dcit-2019-176-itd-748-chd-trib\/"},"modified":"2019-07-01T13:04:21","modified_gmt":"2019-07-01T13:04:21","slug":"shree-ram-dass-rice-general-mills-v-dcit-2019-176-itd-748-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-ram-dass-rice-general-mills-v-dcit-2019-176-itd-748-chd-trib\/","title":{"rendered":"Shree Ram Dass Rice &#038; General Mills v. DCIT (2019) 176 ITD 748 (Chd.)(Trib.)"},"content":{"rendered":"<p>Deleting the penalty the Tribunal held that where the assessee filed accountant\u2019s Report in terms of section 92 E in paper mode during assessment proceedings but failed to upload \/ file same electronically\u00a0 due to ignorance or oversight \u00a0i.e. bona fide mistake levy of penalty is not justified . ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271BA : Penalty-Failure to furnish reports-International transaction-Transfer pricing\u2013Report was filed in the course of assessment proceedings\u2013Failed to up load the form on e. portal \u2013 Ignorance or oversight\u2013Bona fide mistake -Levy of penalty is held to be not justified. [S. 92CA(3), 92E, 273B]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6054","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=6054"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6054\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}