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TMI Blog1988 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of Rs. 5,225 by his order under section 271(1)(a) of the Income-tax Act, 1961 (for-short hereinafter called "the Act"). After the said order, on an application of the petitioner, the Commissioner of Income-tax, Amritsar, by his order dated October 9, 1975, rejected the prayer of the petitioner for condonation of delay and condoning the penalty under section 271(4A) of the Act. The petitioner, being aggrieved against the said order, filed this petition. In short, the main contention of learned counsel for the petitioner is mainly based on the ground that the learned Commissioner of Income-tax failed to exercise jurisdiction vested in him on a wrong interpretation of law and thus the order is liable to be quashed. It is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven for the delay was only confined to the fact that the attorney of the petitioner who was conversant with the accounts remained busy in elections during the general elections in March, 1972, and, therefore, could not file the return in time. The assessing authority has taken into consideration the reason shown and has given the margin of four months for the said purpose and imposed penalty holding the delay of eleven months. The Commissioner of Income-tax was, therefore, not obliged to condone the delay and the penalty imposed for the unexplained period of eleven months and thus no illegality is committed in arriving at the said conclusion by the learned Commissioner. Regarding the authority cited of Ghulam Mohd Sheikh [1979] 109 ITR 395 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made by the petitioner by filing the late return was voluntary. It is not accompanied by any prior notice by the Department asking the petitioner for filing the return. It is thus clear, that the disclosure was voluntary and a prayer was specifically made by the petitioner to the learned Commissioner after the imposition of penalty by the assessing authority. The assessing Authority also, in his turn, concentrated in granting condonation for four months only on the aspect of the petitioner being busy in the elections of 1972 whereas he has completely failed to take into consideration the other reasons projected that the partners of the firm left their business activities due to the Indo-Pak War in December, 1971. The learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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