9911796707
TMI Blog2001 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that Dy. CIT(A) was not justified in sustaining part of the penalties imposed by the AO under s. 271(1)(a) for late filing of returns of income for the aforesaid assessment years. 2.1. The facts of the cases are that both Maya Lena Milap Kaur Toor and Paul Jawand Singh Toor were Canadian citizens. Their father, Dr. T.P.S. Toor was of Indian origin and owned certain agricultural lands, which were acquired by the Government for which compensations were awarded. The amount of compensation awarded was disputed in Courts which resulted in subsequent enhancement of the same. Both the assessees were co-sharers in the acquired lands. Subsequently the AO issued notices under s. 148 for the asst. yrs. 1982-83 to 1988-89 for bringing to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO took note of the fact that delay in filing the returns upto the date of death of their father on 5th Aug., 1990, and four months thereafter could be considered due to a reasonable cause but thereafter the delay for the period from 1st Jan., 1991 to 19th Oct., 1992, could not be considered due to a reasonable cause. The AO, therefore, levied penalty under s. 271(1)(a) amounting to Rs. 18,320 and Rs. 16,377 in each of the two cases for the asst. yrs. 1984-85 and 1985-86 respectively. 2.2. Being aggrieved with the orders of AO, the assessees impugned the penalties before the first appellant authority, where similar contentions, as made before the AO, were reiterated. Learned Dy. CIT(A) reduced the penalty for a period of four months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied by the AO should have been deleted. He further submitted that on identical facts the CIT(A), Patiala has deleted the penalty in the case of Shri Prem Parkash Singh Toor for the asst. yrs. 1986-87 and 1987-88. A copy of the order was also placed on our record. 2.4. Learned Departmental Representative for the Revenue, on the other hand heavily relied on the orders of lower authorities. 3. We have heard both the parties and have carefully considered the rival submissions. We have also examined the facts, evidence and material on record and perused the orders of tax authorities below. 4. The undisputed facts of the case, as discussed above are that both the assessees are Canadian citizens and their father Dr. T.P.S. Toor was of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's counsel and find force in them. After it was accepted by the AO that the appellant was prevented by reasonable cause from furnishing the returns upto 31st Dec., 1990, it was for him to discharge the onus that the appellant had no reasonable cause thereafter. The deadline of 31st Dec., 1990 in the circumstances of the case appears to have been drawn in an arbitrary manner. The following submissions made by the appellant's counsel before the AO have not been considered at all: (i) As the appellant was a foreign national, a C.A. was engaged from Chandigarh to collect relevant data from various offices namely Land Acquisition office, Chandigarh, Distt. Courts, High Courts, Banks, etc.; (ii) The appellant also engaged an advocate name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om asst. yrs. 1982-83 onwards were also filed on the same date as in these cases and this, itself, constitute a valid cause for delay in filing of the subsequent returns for assessment years under consideration. The fact that the father of the assessees had expired in a sudden car accident in 1990 and it took a considerable time for the assessees to collect all the relevant details and information necessary for filing the returns of income for the aforesaid assessment years have not been disputed by the Revenue. Taking into account these facts, we are of the considered opinion that there does not seem to be any conscious disregard on the part of the assessees to delay the filing of the returns out for the remaining period for the above-ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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