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TMI Blog2011 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner to ensure that the accountant does his job properly. The delay in this case is almost eight months - Decided against the assessee - WP(C). No. 29100 of 2005 - - - Dated:- 27-7-2011 - S. SIRI JAGAN , J. A. Kumar for the Appellant. P.K.R. Menon and George K. George for the Respondent. JUDGMENT 1. The petitioner is an assessee under the Income-tax Act. For the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes and Audit report as well as returns were not filed in time. As the delay was due to none of our default, it is humbly requested to condone the delay in filing the report in time." The 2nd respondent considered the explanation for the delay and passed Ext.P1 order stating that the explanation is not sufficient for condoning the delay and imposed penalty of Rs. 44,831/- on the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income on 29.6.2001. They would submit that, that is sufficient reason for condonation of delay and absolving the petitioner from penalty proceedings. The learned counsel for the petitioner relies on the following decisions in support of the contention of the petitioner that the reason put forwarded by the petitioner is sufficient and reasonable cause for the delay; "CIT v. Sankarsons Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibility of the petitioner to ensure that their accountant does his job correctly and in time. Even assuming that what the petitioner says is true, he points out that, if such averments are accepted on face value, then every assessee would come with some such excuses and the department would be forced to accept the same on mere assertion in the pleadings. 3. I have considered the rival con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally or at least within a reasonable time, after the date fixed for filing the auditors' report, enquired with the accountant as to whether the auditors' report has been filed. The petitioner does not state that they have done so. Therefore, the conduct of the petitioner is clearly contumacious and therefore, penalty is attracted. I am not satisfied that the decisions relied on by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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