No Penalty U/s. 271B for by mistake filing of unsigned report of auditor

The only defect which could be pointed out by the department is that the auditor’s report was unsigned and unverified. The said defect indisputably has been removed by filing the certificate of auditor and also the signed report. In our view, it was a matter of slip of pen for filing unsigned auditor’s report. It has been found as a fact that there is no difference in between the unsigned report of the auditor and the signed report of the auditor. The filing of unsigned report of auditor was merely an irregularity which was curable and it has been cured also. In addition to above, we find that under section 139 (9), Assessing Officer has been given power to ask the assessee to remove the defect in the return of income. The Assessing Officer should have been given an opportunity to the assessee by invoking the section 139(9) of the Act intimating the defect of unsigned auditor’s report to the assessee which he failed to do so. The said power has been given for certain purposes and meaning. To meet out such situations as exist in the case on hand, this power has been given on the Assessing Authority which should have been exercised in the interest of Revenue to collect the revenue.