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Judgment
R. Muralidhar, Member (J)
The Appellant is before us for the late fee of Rs.20,000/- and penalty of Rs.1,000/- imposed on them in the impugned order.
The Appellant submits that the Return for the period April to June 2012, was uploaded by them on 16/11/2012 i.e. well within the time limit specified for filing the return. A copy of xml version is being submitted and he has also submitted the proof that the Return for the period April to June 2012 has been successfully submitted in the website of the Department. Therefore, he prays that the Commissioner is error in imposing the Late Fee of Rs.20,000/- and penalty of 1,000/-under Section 77(2) of the Finance Act, 1994.
The Learned AR reiterates the findings of the Commissioner (Appeals).
After going through the documents, it is seen that the Appellant has uploaded their xml version within the time specified for filing the Return for the period April to June 2012. This is also supported by the subsequent incorporation of the same in the website. Therefore, the late fee of Rs.20,000/- and penalty of Rs.1,000/- under Section 77 (2) of the Finance Act, 1994 are set aside. The Appeal is allowed.