9911796707
TMI Blog1987 (8) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... led, delay and the penalties imposed by the ITO: Asst. yrs. Due dated of filing the returns Actual date of filing the return Delay (in months) Amount of penalty levied 1976-77 31st July, 1976 28th March 1979 31 Rs. 4,340 1977-78 31st July, 1977 28th March, 1979 19 Rs. 732 In reply dt16th Sept., 1982to the show cause notices it was submitted that Shri Shamshuddin was confined to bed due to prolonged illness as a result of which he ultimately expired on3rd Nov., 1976. It was said that the legal heirs were not aware of the business activities of Shri Shamshuddin, deceased and therefore, they took time in filling the return. It was said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IT authorities. 5. We have considered the rival submissions as also the decisions referred to above. The factual question which requires to be determined is whether for the assessment years in question the delay in filing the returns was for a reasonable cause. For the asst. yr. 1976-77 the due date for filing the return was31st July 1976, upto which date Shri Shamshuddin was very much alive. There is no evidence placed by the appellants on the record regarding the alleged prolonged illness of Shri Shamshuddin deceased prior to3rd Nov., 1976. It is not as if the appellants are to be penalised for not moving applications for extension of time for filing the returns but the conduct of asking for extension becomes relevant. In the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st July, 1977 i.e., not only after the death of Shri Shamshuddin, deceased but also long after the search which took place on 3rd Feb., 1977. Since, we have held that there was no reasonable cause for not being able to file the return for the asst. yr. 1976-77 in time, the appellants do not get any assistance from the appellants do not get any assistance from the contention that the return for the asst. yr. 1977-78 could not be filed unless the return for the asst. yr. 1976-77 had been filed. Incidentally it may be pointed out that so far as the asst.yr.1977-78 is concerned, in the first return filed on 28th March 1979, the income returned was Rs. 5,250 which was revised to Rs. 16,140 when the revised return was filed on 22nd March, 1980. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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