1983 (3) TMI 105

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..... 75-76. 2. The ITO completed the assessment on a total income of Rs. 67,410 by his order dated 17th Novemner, 1976. The return of income, due on 30th June, 1975, was filed by the assessee on 31st December, 1975. The assessee is a firm carrying on business. The assessee had applied for extension of time for filing the return upto 31st September, 1975. Along with the return on 31st December, 1975 .....

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..... assessee had not acted in total disregard of the statutory provisions to attract the penalty and the penalty levied is unjustified. The departmental representative relying on the orders of the lower authorities maintained that the assessee has not succeeded in proving that there was a reasonable cause for the default. It was also pointed out that the return was field by the assessee only after th .....

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..... ion of time to file the return. By the first application extension of time upto 30th September, 1975 was sought. The assessee was not given any intimation whether the request had been granted or not. Along with the return the assessee requested for further extension of time from 1st October, 1975. The conduct of the assessee was conscious of his statutory obligations and was not acting in defiance .....

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