9911796707
TMI Blog1983 (3) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the Income-tax Appellate Tribunal to hold that the penal provisions of the Act under section 27 l(1)(a) were attracted ?" The reference is from the order of the Tribunal passed under s. 254 of" the Act ". It is needless to say that our jurisdiction is only advisory and not appellate. It is also beyond question that a reference to this court is only competent on a question of law. This court cannot go beyond the findings of fact reached by the Tribunal. However, decisions based purely on conjectures, suspicions or irrelevant materials or decisions reached by the Tribunal ignoring the relevant material constitute an issue which may be an issue of law. If the Tribunal ignores or excludes admissible and relevant evidence and takes into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 403 (SC), CIT v. Kamal Singh Rampuria [1970] 75 ITR 157 (SC). Bearing in mind the principles aforesaid let us proceed to dispose of the question referred to us. The relevant facts necessary for answering the question are set out. The assessee filed his return for the assessment year 1965-66, on September 18, 1969. In view of considerable delay in the filing of return, the ITO issued a notice for levy of penalty under s. 271(1)(a). Thereafter, a date was fixed for showing cause against the levy of penalty on May 4, 1970. Neither the assessee nor any representative appeared on that day. Even no application was filed by the assessee showing cause or explaining the delay in submitting his return and/or showing any cause why the proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved on the assessee. The learned Tribunal rejected the contentions of the petitioner. It held that the show-cause notice had been duly served on the assessee by registered post. The Tribunal also reached the conclusion that there was an inordinate delay of 47 months in filing the return. There was no explanation offered by the assessee why there was delay in filing the return. It also held that the assessee did not submit or show any cause against the levy of penalty notwithstanding receipt of the notice. These factors were considered as enough to hold that the assessee had acted in complete disregard of law. It follows, therefore, that the Tribunal held that there was a long delay, there was no explanation for the delay offered by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed period did not furnish the return nor did he furnish any explanation whatsoever for the delay and submitted the return after a long delay of 47 months. The taxable income was not a borderline one. Even before the Tribunal, the assessee offered no explanation for the delay to give it jurisdiction to consider the cause and to do the needful. In this setting, the learned Tribunal reached the conclusion that there was " absence of reasonable cause " to furnish the return. Now, what could be the just, fair and reasonable conclusion from the facts and circumstances of the case ? Can we say that no reasonable person properly instructed in law could have reached the conclusion ? We are afraid we cannot reach that conclusion. The in action of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for adjournment to offer explanation. These acts and conduct of the assessee are writ large. The assessee offered no explanation even to the AAC or to the learned Tribunal. Learned counsel for the assessee has brought to our notice the statement of fact submitted by the assessee, after the determination of the case by the Tribunal, explaining why he could not submit the return in time and what prevented him to offer any explanation. However, all these facts were stated after the disposal of the appeal by the Tribunal. These facts, therefore, were not before the Tribunal when it decided the appeal. We are of the opinion that we cannot take note of the facts set forth in the statement of facts submitted by the assessee after the disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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