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TMI Blog2019 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... s, who due to heavy rush of return had failed to file ITR by the due date alongwith tax audit report u/s 44AB - HELD THAT:- Levy of penalty for delayed filing of tax audit report and income tax return. Undoubtedly the Revenue could not find any fault in the income returned by the assessee for the impugned year, despite subjecting it to scrutiny assessment. What emerges from the same is that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Bhasin, CA. Revenue by: Smt. Chanderkanta, Sr. DR ORDER Per Annapurna Gupta, Accountant Member: Both the above appeals have been preferred by the same assessee against the separate orders of the Commissioner of Income Tax (Appeals)-2, Chandigarh [(in short referred to as CIT(A) ] both dated 28.12.2018, passed u/s 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalties was common. Therefore both the appeals were heard together and are being disposed off by this common consolidated order 4. Ld.Counsel for the assessee pointed out that both the defaults were inadvertent and beyond the control of the assessee since the taxation matters of the assessee were being looked after by tax consultants and tax auditors, who due to heavy rush of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other hand relied on the order of the CIT(A) pointing out that the busyness of the tax consultant and the absence of the assessee from the country at that point of time does not constitute reasonable cause for the lapse/default, when the assessee could very well have followed up with his consultant for complying with the statutory deadlines. 6. We have heard the rival conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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