1980 (2) TMI 117

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..... he payment as for the reason that the director incharge of the company Sd. Ajit S. Sachdeva, who was looking after the taxation matters had expired on 14th June, 1977 which have a jolt to the company 's business and that with a view to put the work of the company in order, Sd.Gurbir Singh was shifted from Amritsar to the Delhi Office. He too developed there serious heart trouble and was confined to Hospital for a sufficiently long period. According to the assessee, the company's work thus got considerably affected. It was further stated that due to circumstances beyond the assessee's control, the last instalment of advance tax of Rs. 99,750 could be paid by15th Dec., 1977as on account of the serious illness of Sr. Gurbir Singh, the payment .....

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..... pany's sales director Sardar Gurbir Sachdeva was transferred fromAmritsarto take charge of the Delhi Office. He was not very well acquainted with the affairs to be managed and controlled by him atDelhi, but he had to somehow discharge the duties. He was entirely new to the taxation matters and other matters given to him and he was also not very familiar with the systems, procedures and the days on which the respective payments were to be made. Again Sardar Gurbir Singh Sachdeva also, because of the pressure of the work, developed heart trouble and he was prescribed complete bed rest for 15 days on13th Dec., 1977as per the certificate of Dr. Lt. Col. P.K. Khanna, Chief Cardiologist ofSirGangaRamHospital. He recovered slowly and steadily but .....

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..... sessee, there would have been no defaults in the payment of the said instalment. The learned departmental representative on the other hand, stated that no financial difficulty had been pointed out in making the payment. 5. We have heard the parties and considered the matter. The assessee has explained that on account of the Managing Director and the induction of the Sales Director in the Delhi Office and his subsequent ailment on account of heart trouble, the matter of the payment of the last instalment of the advance-tax get ignored. The assessee company had already made the payment of the first two instalments and had also made the payment of the third instalment within the year as the payment was made on the last date of the financial y .....

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