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TMI Blog1990 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 7,500. The assessee filed appeal before the AAC. It was submitted before the AAC that Form No. 6 seeking extension of time to file the return had been filed on 27th June, 1982 in which prayer for extension of time upto 31st Aug., 1982 had been made. It was further submitted that the assessee was a member of AOP of the same name of Bhavnagar and that he could not get information about his share of income from AOP in time and this was the cause for delay in filing the return. The AAC observed that the assessee had produced necessary evidence in support of the plea that Form No. 6 had been filed. He, therefore, held that there was reasonable cause for delay upto 31st Aug., 1982 which was the date upto which the assessee had pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The learned representative of the assessee has relied on two decisions of the Tribunal. In one of these decisions the assessee had bona fide belief that his income was below taxable limit. That was one of the reasons which was held to constitute reasonable cause for not filing the return. It is true that in that order reference was also made to the effect that ITO did not consider the reply. That was the additional reason. The other decision has followed an earlier decision of the Tribunal. I find that when the ITO initiated the proceedings, the initiation was with jurisdiction. Any irregularity that may creep in during the course of the proceedings would not render the entire proceedings null and void. In V. Subramania Iyer vs. CIT 1977 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ITO. The explanation given by the assessee before the ITO has been duly considered by the AAC and is being again considered in this order. Consequently, the principle laid down by the Kerala High Court in the above mentioned decision will be applicable. I find that the confirmation letter by the accountant only states that on account of the differences in the members of the family the accounts could not be completed in time. In this letter, it is not mentioned as to when the accounts were completed. Consequently, from this letter, it is not possible to ascertain as to the date on which the accounts were completed. What all that can be said is that there was reasonable cause for some months after 31st Aug., 1982. However, it cannot be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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