9911796707
TMI Blog1979 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... te due 1 2 3 4 5 1967-68 1,10,247 1,19,459 98 31-6-67 1968-69 1,21,644 1,31,265 157 31-6-68 1969-70 1,33,626 1,42,522 213 31-6-69 1970-71 1,47,517 1,56,712 284 31-6-70 1971-72 1,61,615 1,70,517 353 31-6-71 1972-73 1,70,048 1,78,950 1,772 31-6-72 1974-75 1,25,621 1,31,020 1,297 31-6-74 Return filed on Date of order Delay Penalty levied . . Years Months . 6 7 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee due to his financial troubles could not engage a full time Accountant and all his business activities had been messed up. Lastly, he submitted that all his papers regarding income-tax and wealth-tax were entrusted to his tax Advisor Shri J.K. Joshi whose junior Shri Bahel used to look after wealth-tax matter. Shri Bahel left the firm of Shri Joshi and for this reason also the wealth-tax returns could not be prepared and filed. 3. The learned authorities below rejected the explanation and held that there was no reasonable cause for not filing the returns in time. The learned AAC observed that ailments like hypertension etc. are incidental to advancing years and if the assessee could look after the Court cases of M/s. Jeewanmal Sons (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iberately commit such defaults and incur penalties many times his tax liabilities. Therefore, in the case like this it is necessary to examine whether the reasons advanced by the assessee to explain his defaults are totally false or there is an amount of reasonableness about his explanation. 5. The order of the AAC would show that the assessee had produced various documents before him to show the nature and duration of his illness and the treatment received by him from time to time. These documents were showed to us as well. It can be gathered from these documents that the assessee was under great physical and mental strain during this period and was admitted in the Rewa Medical College for a considerable time. Several ECGs were taken to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 6. As already mentioned, the WTO did not examine the other two causes submitted by the assessee in his written reply, namely, death of the Accountant and dislocation in the office of the Legal Advisor. The WTO should have called upon the assessee to lead evidence and prove these facts. As he did not give any such direction, it is not open to the Department now to say that these facts were not proved. The explanation had been offered and if the WTO was not satisfied with the same, he should have called upon the party to substantiate it with evidence. 7. Keeping in view all the above facts, we are of the opinion that the default on the part of the assessee was not without reasonable cause and, therefore, no penalty could be exigible f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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