9911796707
TMI Blog1979 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3,290 under s. 271(1)(a). 3. Being aggrieved with the order of the ITO the assessee went up in appeal before the ld. AAC and it was submitted before him that the returns for three years alongwith necessary papers were given to the counsel of the assessee for filing before the ITO. The counsel of the assessee failed to do so. It was, therefore, submitted before the AAC that there was sufficient reason for the default in filing the return late. The AAC, however, rejected the submission of the assessee on the ground that no evidence in support of the contention was produced before the AAC. The appeal, therefore, was dismissed and this appeal before us is now against this order of the AAC. 4. At the time of hearing of the appeal it is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department that the ITO had verified from the receipt register maintained by the Department that the assessee failed to file the return. It is also submitted that even the partnership deed which was supposed to have been lying in the office of the ITO 'C' Ward, was traced out in the office of the ITO 'E' Ward. From these material facts and circumstantial evidence it is submitted by Shri Purohit that the assessee was under the Bona fide belief that the return was filed in time by his previous counsel. In view of this fact, it is submitted that the levy of penalty under s. 271(1)(a) was not warranted. 5. Shri Khade, on behalf of the Department has placed before us a copy of the order-sheet maintained by the ITO for the asst. yr. 1970-71 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention of the assessee. It is an admitted fact that all the papers including returns etc., submitted at Income Tax Office are properly entered in register and receipts are given to the assessee. These papers are after properly docketing placed in the respective files of the assessee. Even in case, the assessee is unable to produce the receipts issued by the Income tax office in support of filing of documents the correctness of the same can easily be found if these registers are consulted provided these registers are maintained properly in the office of the IT Department. In this case we find that the ITO had not consulted the receipt register. In fact, even the partnership deed which was filed by the assessee before the ITO other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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