1 itxa540-11 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.540 OF 2011 The Commissioner of Income Tax-II, Kolhapur ..Appellant. V/s. Abhishek Cotspin Mills Ltd. ..Respondent. Mr. N.N. Singh for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 1ST AUGUST, 2011 P.C. :- 1. The short question raised in this appeal is, whether the ITAT was justified in deleting the interest levied under Section 234A of the Income Tax Act, 1961. 2. In the present case, the finding of fact recorded by the ITAT is that, the assessee had filed return of income for AY 2006-07 in paper format on 13/10/2006. It appears that the Circular No.9 of 2006 issued on 10/10/2006 makes it mandatory for a company to file e-return either under digital signature or in accordance with two step procedure 2 itxa540-11 explained in para 2 or in accordance with the scheme mentioned therein. The Tribunal accepted the contention of the assessee that it was not aware of the circular as the said circular was not given wide publicity and that the assessee immediately on coming to know of the circular filed return of income in E-return format. In these circumstances, the decision of the ITAT that the assessee has shown reasonable cause in filing the E-return format belatedly and that it is not a fit case for imposing interest under Section 234A of the Act cannot be faulted. In our opinion, no case is made out to interfere with the order passed by the ITAT. In the result, the appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)