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TMI Blog1989 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ice on 15th Nov., 1985 under s. 285A (2) of the Act, to which the assessee filed a reply dt. 27th Dec., 1985, stating that Shri Ramanathan, the managing partner of the firm, passed away on 6th Sept., 1982 and he was submitting tenders for various contracts taken on behalf of the firm and concluded the said contracts signing the agreements on behalf of the firm till his death. On account of his sudden death, the other partners of the firm were left in the dark as some of the contract files were either misplaced by him after the accident which took place in Mysore contract work-spot, where concrete roofing caved in and several workers died, and were not readily available for verification of the various agreements entered into with many government, quasi-government and other private agencies for whom work was done by the firm. After a thorough search only a few papers could be traced from his personal almirah and on verification they found particulars in some cases had been furnished under s. 285A(1) in Form No. 52. The details are also given in the reply. It is further stated in the letter that their chief accountant aged about 70 years also left for his native place on account of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78-79 Rs. 7,500 1979-80 Rs. 5,000 1980-81 Rs. 2,000 1981-82 Rs. 4,000 1982-83 Rs. 2,000 (141-A) Hence these appeals. 4. According to the assessee the orders of the CIT imposing the fines were illegal and were, therefore, liable to be set aside. The learned counsel sought to submit with reference to copies of orders that right from the asst. yrs. 1976-77 to 1981-82 incomes returned were virtually eventually accepted in the assessment made and similar was the position for the asst. yr. 1982-83 also and, therefore, there could be no intention to default to file intimations under s. 285A in respect of all contracts. He referred to the large number of intimations which admittedly had been filed as referred to in the reply and this only showed that the assessee was anxious to comply with the provisions of law and defaults, even if they are considered to have occurred because the assessee is unable to prove the contrary for want of records due to subsequent death of the managing partner, should be considered to be excusable. 5. Another point urged was that the orders imposing fine suffered from a legal infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Construction of PWDFCL Building in Jail Compound, Coimbatore Date of contract 20th Oct., 1978 Value Rs. 2,40,000 Form No. 52 dt. 26th Oct., 1978 sent to the ITO/CBE. Asst. yr. 1980-81: . 1. Construction of building for Palani Andavar College, Palani Date of contract 5th April, 1979 Value Rs. 2,24,000 Form No. 52 dt. 17th April, 1979 sent to the ITO/CBE. . 2. Construction of building for Agricultural University Ladies Hostel, Coimbatore Form No. 52 dt. 21st Dec., 1979 sent to the ITO/CBE. . 3. Construction of M.M.C. Building, Mysore Date of contract 9th Sept., 1979 Value Rs. 1,23,35,000 Asst. yr. 1981-82 . 1. Construction of building for Government Hospital Out Patient Block, Coimbatore Date of contract 28th May, 1980 Value Rs. 9,03,000 Form No. 52 dt. 12th June, 1980 sent to the ITO/CBE . 2. Construction of Commercial Complex Building at Dr. Nanjappa Road, Coimbatore Date of contract 3rd April, 1980 Value Rs. 16,50,000 Form No. 52 dt. 12th April, 1980 sent to the ITO/CBE. . Asst. yr. 1982-83 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute." The reply of the assessee shows that though the CIT had specified in the show cause notice the particular contracts in respect of which intimation had not been furnished for each of the assessment years, the assessee was handicapped in stating definitely whether such intimations were sent or not because the managing partner had passed away suddenly on 6th Sept., 1982. The Accountant of the assessee had also left services. We have set out from the reply particulars given by the assessee of instances where they had sent requisite intimations. These instances, no doubt, start only from the asst. yr. 1979-80 onwards. However, the intimations sent have been in respect of substantial contracts. The assessee had filed before us copies of assessment orders from the year 1976-77 onwards. The particulars are: Assessment year Date of assessment order . Income returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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