9911796707
TMI Blog2003 (4) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... mind to all the factors argued before it. We are therefore of the clear opinion that the appeal deserves to be dismissed. - - - - - Dated:- 21-4-2003 - Judge(s) : V. S. SIRPURKAR., C. NAGAPPAN. JUDGMENT The judgment of the court was delivered by V.S. SIRPURKAR J. - The present appeal is directed against the order of the Tribunal whereby the Tribunal accepted the explanations by the assessee and quashed the penalties which were inflicted by the assessing authority and the Commissioner of Income-tax (Appeals) under section 271(1)(a) of the Income-tax Act, 1961. The appeal is at the instance of the Revenue and the following substantial questions of law are canvassed. "(a) Whether, on the facts and in the circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority found that there was no reasonable cause for the assessee not to file the returns in time. In this order, the assessing authority also took notice of the fact that the Department had served as many as eight notices under sections 139(2) and 142(1) to the assessee, but the assessee had ignored all the notices and had not bothered to file the returns. Ultimately, the said returns came to be filed on December 14,1987, only, which was delayed by about 2 1/2 years. In that view, the assessing authority passed the order inflicting penalty under section 271(1)(a). The appeal against this decision failed. However, the Tribunal entertained the appeal though it was delayed and came to the finding that there was reasonable cause for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the Commissioner (Appeals) to find out whether there has been a reasonable cause on account of which the assessee had not filed the returns in time. This reasonable cause therefore has to be established by the assessee who would give his reasons for not filing the returns and if those reasons can spell out a reasonable cause, then there would be no question of any action under section 271(1)(a). It is in this background it will have to be said that the appreciation of those facts would not in any manner be a substantial question of law because the facts may differ from case to case. In this case, it is obvious that the returns were not filed in time. It is also obvious that the returns were filed after about 2 1/2 years and that too af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not controverted by the Department and there is a reference to that in the Tribunal's order. Further it was strenuously contended before the Tribunal that there was habitual ignorance on the part of the assessee for the notices given. However, the Tribunal has pointed out that that factor by itself may not be the only relevant factor for consideration as to whether the returns were delayed for good reasons or not. In short, the Tribunal has taken into account various circumstances to suggest that the delay in filing the returns was for a reasonable cause that would clearly be a question of fact or at the most a mixed question of law and fact and that would never be a substantial question of law. In fact, the Department went to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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