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TMI Blog1976 (3) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ious year ended on Diwali day in the month of November, 1962. The Income-tax Officer and the Tribunal have stated that the return in such a case was due on 30th September, 1963. On 13th August, 1963, the Income-tax Officer issued a notice under section 139(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act ") and the notice was received by the assessee on 20th August, 1963. The return was due under the said notice by 24th September, 1963. Moolchand suffered from an attack of jaundice some time in 1963. The return had not been filed even in August, 1964. Therefore, the Income-tax Officer issued a notice calling upon the assessee to produce its books of accounts on August 17, 1964. At that time it was stated that Moolchand w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also not keeping good health and that the other partners were busy in the shop for more than the working hours due to the retail nature of the work. The business of the assessee was in cloth. The Income-tax Officer rejected the explanation of the assessee and levied penalty by his order dated 31st January, 1967. The amount of penalty was Rs. 7,342. It may be mentioned here that in the assessment, Rs. 1,801.47 was charged as interest under the proviso to section 139(1). The penalty levied was confirmed on appeal by the Appellate Assistant Commissioner and also by the Tribunal. Several contentions were taken before the Tribunal to which it is unnecessary to refer. Aggrieved by the decision of the Tribunal confirming the penalty, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 271(1)(a) will not ordinarily be imposed unless the party obliged, either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of his obligation. The language of this provision is not consistent with the view that there is any presumption that the assessee who submits a belated return has committed an offence, so that it would be necessary for him to establish that he had reasonable cause. As the same expression ' without reasonable cause ' occurs both in section 271(1)(a) or 276(b) the same meaning would have to be given in both the provisions so that the presence of a mental element which is relevant for the provision under section 276(b) would also have to be establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable cause for the delay in submission of the return. It would be difficult to lay down how or in what manner the onus to establish the absence of a reasonable cause can be discharged. It would depend upon the facts and circumstances of the particular case. The provision is not intended to penalise a technical or venial breach of the provisions of the Act or where the breaches suffer from a bona fide belief that the offender is not liable to act in the manner prescribed in the statute." In the light of the above we have to examine whether in the present case there is any mens rea which was responsible for the assessee's delay in the submission of the return. We have carefully considered the circumstances of the present case and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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