9911796707
TMI Blog1975 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant is liable to pay tax not at the rate of 25 per cent, but at the rate of 40 per cent as his turnover exceeded Rs. 30,000. On account of that wrong calculation, the AO has imposed penalty of Rs. 50 each for the three quarters of 1970-71, Rs. 100 each for the first three quarters of 1971-72 and Rs. 200 for the quarters of 1971-72. In like manner he ha also imposed penalty of Rs. 200 for each of the first quarters of 1972-73 and Rs. 300 for the last quarter. All these orders were passed on the same day i.e., on 27th Oct., 1973. 3. Against these orders, the appellant filed 11 appeals but these appeals have been dismissed by the first appellate Court by his order dt. 30th Nov., 1974 as barred by limitation. Hence the second appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als were barred by 13 days. The appellant along with the appeal petition filed a petition showing that as the partner who was in charge of the business fell ill, the appeals could not be filed in time and the delay was not deliberate. But the learned first appellate Court pointed out that as the appeals were not filed without 30 days and as he has no power to condone the delay, the appeals must be barred by time. It is by now settled that the first appellate Court has also power under the provisions of the Indian Limitation Act to condone delay if sufficient cause is shown. In this case after looking to the records and after seeing the show-cause petition, I am satisfied that the delay has been explained. Hence I find that the first appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation. Penalty will not be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform statutory obligation, is a matter of discretion of the authority to be exercised judicially and on consideration of all relevant circumstances. Even though the minimum penalty is prescribed the authority competent to impose penalty will be justified in refusing imposing of penalty where there is a technical or venical breach of the provisions of the Act or where the breach flows from a bonafide belief of the offender is not liable to act in the manner prescribed by the Statute". From the above, it becomes clear that, penalty will be imposed, (1) if the party acted with deliberate defiance of the law, (2) or e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
