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TMI Blog2025 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2022. 2. It is observed that the appeal is delayed and an application for condonation of delay has been filed by the assessee which is as under: "The Appellant is Mr Pradeep Kumar Patel, from Vill & P.O AKHILASPUR BHABHUA, I was suffering from Spondylitis pain and ortho issues. As a result of this condition, it is medically advised to Pradeep Kumar Patel for complete Bed rest for three months. Spondylitis is a chronic inflammatory condition affecting the spine, resulting in significant discomfort and pain for the patient. In my case, the severity of the symptoms necessitates strict adherence to bed rest to alleviate pain, prevent further complication, and aid in the recovery process. During this period of bed rest from December 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax practitioner and obtaining have been proactive in seeking guidance from a tax practitioner and obtaining knowledge from various sources about income tax laws. Since then, I have been consistently filing my returns without any defaults. 3. Exceptions to the rule "Ignorance of laws has no excuse": The old theory that Ignorance of law is no excuse does not hold good in view of the complexity of laws in modern days as it is impossible to anyone to know all the technicalities of all the laws. A mere breach of law which is venial in character will not lead to the inference that the assessee want only committed the default thereby making himself liable for the penal consequences. Thus, one must judge the matter by taking into account the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the assessment order and paid taxes on it. 7. In this connection, this is to state that the maxim 'Ignorantia legis neminem excusat' was considered by the Apex Court in a different context where it was held that "waiver as to a person's right can operate only when person granting it has full knowledge of his right and intentionally abandons it, either expressly or impliedly". Therefore, 'legis neminem excusat' or ignorance of law is no excuse states that merely because a person is not aware of any law cannot escape liability under that law for not knowing its contents. It applies to all types of laws, civil, criminal as well as statutory laws. Therefore, even in the absence of any intention to evade taxes, the person can es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport and getting the accounts audited is upon the assessee and since the assessee failed to do so, the penalty levied by the Ld. AO u/s 271B was justified and was sustained in appeal. 6. Before us, the assessee has mentioned that he belongs to a remote area i.e. Mohania, which is a Nagar Panchayat with limited access to information and resources related to income tax filing and compliance requirements and due to the lack of awareness regarding the filing procedures and the complexities of the Income Tax Act, he unintentionally failed to comply with the provisions of the Income Tax Act. Further submissions in this regard are as under: "In our case assessee operate business in local area (Nagar Panchayat) from village and completely unawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant waived such right. Further In section 271B, it has been explained that "However, the penalty can be waived if the taxpayer can demonstrate reasonable cause for the failure to comply with the tax audit requirements. Examples of reasonable cause could include illness, absence from the country, or any other circumstances beyond taxpayers control. The taxpayer must provide evidence to support their claim of reasonable cause, and the decision to waive the penalty is at the discretion of the tax authorities." Prayers: Considering the circumstances and the aforementioned case laws, I kindly request you to review my case with a lenient approach and take into account the unintentional nature of the non-compliance. I sincerely a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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