B D MEHRA Vs. INCOME TAX OFFICER
INCOME TAX APPELLATE TRIBUNAL
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S.P. Kapur, Judicial Member -
(1.) ALL the four appeals are by the assessee, the assessment years involved are 1968-69 to 1971-72. The impugned order dated 26-12-1980 was made by the Commissioner (Appeals)-X, New Delhi and is a common one in repect of all the years under appeal. The learned Commissioner (Appeals) confirmed the penalties imposed upon the assessee for all the years. The assessee is aggrieved and, hence, these appeals.
(2.) Since the impugned order of the Commissioner (Appeals) is a common one, more so, we having been addressed in one set by both the learned representatives of the parties and a common paper book having been filed, for and on behalf of the assessee, as of necessity and for the sake of convenience, at our level also, we are disposing of all these appeals by this common order.
The material facts briefly stated are, that the assessee filed the returns of income for the assessment years 1968-69, 1969-70, 1970-71 and 1971-72 on 1-12-1972, 1-12-1972, 7-2-1973 and 7-2-1973, respectively, as against the dates by which the assessee should have filed the returns which were as under:
(3.) SINCE the returns were admittedly filed late, the period of delay worked out to 50, 38, 28 and 16 months, respectively, in relation to the four assessment years under appeal, the ITO, on the above facts, issued requisite notices to the assessee vis-a-vis proceedings under Section 271(1)(a) of the Income-tax Act, 1961 ('the Act'). The notices remained uncomplied with and another opportunity was provided to the assessee vide notices dated 1-3-1979 and this time the assessee put in replies contending that the assessee was not aware and conversant with the provision of Section 139 of the Act and thus the return was not filed in time. The ITO observed that the default was quite patent and this stand was since accepted by the assessee. He imposed penalties which worked out as under :
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