9911796707
TMI Blog2006 (4) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... n 271(1)(a) of the Income-tax Act, 1961 ("the Act"). 2. Original assessment in the case of the assessee was made on March 13, 1978. On receipt of information that income in the form of investment in construction of building and installation of plant and machinery had escaped assessment, a notice was issued to the assessee on February 14, 1980. The assessee did not file any return. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 271 (1) (a) of the Act. The said order was affirmed in appeal. The Tribunal also affirmed the penalty, noticing that several opportunities had been given to the assessee and it had been found that the assessee had deliberately not disclosed the correct income. The return itself was filed 56 months after the notice under section 148 of the Act, which justified the imposition of penalty. 3. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um of delay in filing the return of income late by 56 months is accepted. But there is absolutely no explanation either before the authorities below or even before this Bench as to why the assessee could not file the return of income in time. No reasons for delay have at all been given by the assessee. Not a word has been said about the merits of the case. In the case of Smt. Kamla Vati v. CIT [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Munish Iron Store [2003] 263 ITR 484 (P&H) ; CIT v. Parmanand M. Patel [2005] 278 ITR 3 (Guj); CIT v. Auto Lamps Ltd. [2005] 278 ITR 32 (Delhi) ; CIT v. Vikas Promoters P. Ltd. [2005] 277 ITR 337 (Delhi) and CIT v. Ram Commercial Enterprises Ltd. [2000] 246 ITR 568 (Delhi), have no application in view of the finding recorded by the Tribunal, in the present case. 6. We may also refer to the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding regarding reasonable cause is ordinarily a finding of fact. In the instant case, it is clear from the statement of the case as also the order of the Tribunal that the assessee did not submit any explanation whatsoever about the reasonable cause for the delay of 12 months in submission of the return. The assessee even did not respond to the show-cause notice issued by the Income-tax Officer un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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