TMI Blog2006 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 30-10-2006 - JUDGMENT 1. Heard Mr. D. K. Mishra, learned senior counsel for the appellant an also Mr. U. Bhuyan, learned standing counsel for the Revenue. 2 This income-tax appeal was admitted for hearing on the following substantial questions of law : "(a) Whether, on the facts and in the circumstances of the case, the Tribunal ignoring the relevant materials, namely, auditor's le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the certificate (annexure-A) issued by the auditor explaining the delay in auditing the accounts of the assessee (appellant) would in itself constitute reasonable cause within the meaning of section 273B of the Income-tax Act. 4 There is no dispute that initially the income-tax return for the relevant assessment year was filed without audit report. Later on, audit report was filed on June 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving reasons for delay would not constitute reasonable ground within the meaning of section 271B for the reason that there is no evidence on record to show that any effort was made by the assessee to get the accounts duly audited within the scheduled time. 5 According to Mr. Mishra, the certificate is suggestive of the fact that there is no lapse on the part of the assessee and the matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urbed. 8. After considering the respective submissions of learned counsel for the a parties, we are of the view that proof relating to sufficient reasons is a matter of factual details and no question of law is involved in the matter. The reasons recorded by the learned Tribunal are, in our opinion, sufficient to hold that the assessee failed to discharge his burden. That apart, we are unable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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