LUXMI CUTPIECE BHANDAR Vs. INCOME TAX OFFICER
LAWS(IT)-1989-9-17
INCOME TAX APPELLATE TRIBUNAL
Decided on September 27,1989

Appellant
VERSUS
Respondents

JUDGEMENT

Manzoor Ahmed Bakshi, Judicial Member - (1.)THIS is an appeal by the assessee against imposition of penalty Under Section 271(1) (a) of Rs. 1,570 which has been confirmed by the AAC Gwalior Range, Gwalior. Written submissions have been filed on behalf of the assessee. Shri Beck Stephan appeared for the revenue.
(2.)The appellant is a firm carrying on cloth business at Subopurkalan. The return of income for the asst. year 1982-83 was due to be filed by 30th of June, 1982 but the same has been filed on 23rd of September, 1983 resulting in a delay of 14 months. The reason for the delay in filing of the return given by the assessee before the authorities below was that the return along with the other papers had been handed over to the counsel who was to file the return with the ITO at Shivpuri. The counsel who was residing at Gwalior misplaced the return along with papers handed over to him. Therefore, the assessee contended that the delay was for a reasonable cause and that there was no conscious default by the assessee.
It has further been contended in the written submissions before us that the tax paid in advance was more than the assessed tax, and accordingly penalty Under Section 271(1)(a) could not be imposed in this case.

(3.)ON the other hand, learned DR Shri Beck Stephan contended that there is a delay of 14 months, penalty Under Section 271(1)(a) in the absence of a satisfactory explanation from the assessee deserves to be confirmed.


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