- (1.) THIS order will dispose of Income-tax Cases Nos. 15 and 16 of 1972.
(2.) THE Additional Commissioner of Income-tax, Haryana, Himachal Pradesh and Delhi (hereinafter called " the petitioner "), has made this application under Section 256 (2) of the Income-tax Act, 1961, to direct the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, to refer the following question of law for the opinion of this court: " Whether, on the' facts and in the circumstances of the case, the Tribunal was justified in condoning the delay and in deleting the penalty levied under Section 271 (1) (a) of the Income-tax Act, 1961 ? "
(3.) BOTH these cases relate to the same assessee, Roshan Lal Kuthiala. The assessee died during the pendency of these cases and by order dated March 12, 1973, his sons, Rajinder Lal Kuthiala and Ravinder Lal Kuthiala, and widow, Smt. Lila Devi, were brought on the record as legal representatives in both these cases. The Income-tax Case No. 15 of 1972 relates to the assessment 'year 1959-60 and the Income-tax Case No. 16 of 1972 relates to the assessment year 1960-61.;