9911796707
TMI Blog1987 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ince facts, circumstances and issues are common, all the matters are disposed of by a single order for the sake of convenience. 2. At the time of hearing before us none attended on behalf of the assessee despite service of the notice as is evident from the acknowledgement due receipt placed in the record. There is no adjournment petition either. We, in these circumstances, proceed ex-parte in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24th June, 1972. According to the learned WTO, there was a delay of 5 months in filing the return. In reply to the show cause notice it was conveyed on behalf of the assessee that extension petitions have been filed and that there was sufficient cause for late filing of the return. The learned WTO considering that the assessee had no reasonable cause for the delay from 1st January, 1972 to 31st Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , obtained from the banks, companies and other competent agencies in spite of his best efforts due to Pakistan conflict; (d) that no orders were passed by the learned WTO on the extension petitions dated29th March, 1972and30th May, 1972; (e) that for the same reasons income-tax return was also delayed; (f) that both the returns of income-tax and wealth-tax were filed on the same day i.e.24th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed facts we are clear that the ratio in the case supra was aptly applicable. The learned AAC was indeed justified to cancel a wrong penalty order. It was not shown on behalf of the Revenue as to how the impugned finding was erroneous or unjustified. We, therefore, decline to interfere. Paras 9 to 17 are related to identical issues regarding to other assessment years. Their reproduction is, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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