9911796707
TMI Blog1977 (10) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... d by 31st July, 1973 but it was filed of 7th Dec., 1973. Thus, there was delay on 4 months in filing the return. 3. Before the learned ITO in penalty proceedings nobody appeared on behalf of the assessee. The learned ITO perused the record and found that the assessee gave an extension application in form No. 6, requesting for time upto 30th Sept., 1973. The learned ITO allowed the extension. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was not informed above any order passed by the ITO. According to the learned AAC, the assessee gave no other extension application. The learned AAC was not convinced with the explanation of the assessee. Consequently he dismissed the appeal. 5. Before us, on behalf of the assessee it was contended that there was reasonable cause which prevented the assessee from filing the return in time. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given by the assessee in the two extension applications were not correct. Thus, it was submitted that there was no justification for imposing the penalty. 6. The learned Departmental Representative supported the order of the AAC and contended that before the learned AAC in the written submission plea was raised that there was reasonable cause which prevented the assessee from filing the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the same but in the present case we feel that it would not be in the interest of justice to send back the case to the AAC. We would like to decide the point in controversy on facts. Both the extension applications are on the record of the Department. In these applications it was stated that account books were not completed and as such return could not be filed in time. The first application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 30th Sept., 1973. For the delay of 2 months, the same explanation was given by the assessee. Thus, there were reasonable cause which prevented the assessee from filing the return in time. The learned ITO or the AAC gave no finding that assessee in conscious disregard of his obligation failed to file the return in time. There is also no finding of the authorities below that the delay was contu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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