Penalty not justified for error by Return Filing website

We have observed that the assessee is a salaried employee and received salary from M/s. AC Nielson Research Services Pvt. Ltd of Rs. 26,376/- and M/s. Hindustan Unilever Limited of Rs.21,22,182/- totaling Rs. 21,48,558/- during the year. There was an error/mistake in punching salary, while filing return of income , received by thee assessee from Hindustan Lever Limited as ‘Rs.2,09,614/-‘ by mistake instead of correct salary of ‘Rs.20,96,914/-‘ and also not taking into effect any other income of (-) Rs.1,51,726/- reported by the assessee and hence the error in filing the return of income with revenue. The details are placed in paper book filed with the Tribunal. The assessee had submitted that she engaged the services of online tax return filing portal “Taxspanner” whom the assessee gave all the details of her income and the said online tax return filing portal “Taxspanner” committed above mistake’s due to their negligence while filing return of income of the assessee with the Revenue. We have observed that it is stated by the assessee that she has provided her Form No. 16 received from her employer to the website of online tax return filing portal “Taxspanner” and received the confirmation from the said ‘Taxspanner’ on 25/06/2011 stating that ITR-V is filed and assessee will get ITR-V (acknowledgement) copy from them in 24 hrs. It is stated that the assessee received the ITR-V from the said ‘Taxspanner’ and sent it to the CPC Bangalore , Income Tax Department. The assessee submitted that at that time she was having pregnancy of 5 months and due to immense work pressure in the office she could not devote time to see the content of ITR filed by the said ‘Taxspanner’ as she did not understand the form also, hence she just signed the ITR-V and sent it to the Bangalore CPC of Income Tax Department. The assessee submitted that keeping in view of her earlier experience with the said ‘Taxspanner’ as well as their experience in filing the return of income, she did not think about verifying the return of income filed by them. The assessee has also filed copies of acknowledgment of filing return of income for the period commencing from assessment year 2009-10 to 2015-16. From the perusal of the said acknowledgement’s of return of income, we find the details of returned income , tax paid and refund claimed as under :