TMI Blog1989 (2) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee's addiction to alcohol would constitute reasonable cause for not filing the return within the prescribed time ? Wealth-tax assessment years 1966-67 to 1969-70 : (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in cancelling the penalties levied under section 18(1)(a) of the Wealth-tax Act, 1957 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee's addiction to alcohol would constitute reasonable cause for not filing the return within the prescribed time ?" For the assessment year 1968-69, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his senses during the period June 7, 1966, to August 22, 1969, and was also continuously under treatment. Relying on this, it was contended by the assessee that his physical condition was such that he was unable to attend to his normal duties and his failing health and pathetic physical condition constituted reasonable cause for the belated submission of the income-tax and wealth-tax returns. Considering the materials made available by the assessee, the Appellate Assistant Commissioner took the view that they did not establish that the assessee was suffering from an ailment which prevented him from filing the returns in time and that the payment of advance tax on three occasions and the signing of an application by the assessee in Form No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as were there, had been utilised by the assessee and these acts, far from establishing any contumacious conduct on the part of the assessee in filing the returns within time, made out that the assessee was not acting in defiance of the law or in disregard of his obligations under the respective Acts and that he was trying to comply with the same to the best of his ability in his then state of health. On the aforesaid conclusions, the Tribunal set aside the penalty levied on the assessee for the belated submission of the income-tax return for the year 1968-69 and the wealth-tax returns for the assessment years 1966-67 to 1969-70. That has given rise to the questions of law set out earlier. Drawing attention to the questions posed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact arrived at by the Tribunal on an appreciation of evidence ought not to be lightly interfered with. We have carefully considered the submissions made on behalf of the Revenue as well as the assessee. Though the criticism levelled against the order of the Tribunal by learned counsel for the Revenue is justified to some extent, in that the Tribunal had approached the question as one of onus of proof, we are of the view that on a consideration of the totality of the materials, the Tribunal cannot be stated to have committed any error in its ultimate conclusion regarding the availability of reasonable cause for the delayed filing of the returns by the assessee. A careful consideration of the medical evidence, in the light of the certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impression that there is absolutely nothing whatever to discredit the evidence of the medical practitioners who had also issued certificates regarding the nature of the illness from which the assessee was suffering and the treatment undertaken by him and the assessee was in such a physical and mental condition that he was unable to discharge his statutory obligations cast on him in the matter of filing the returns. The prolonged hospitalisation and treatment undertaken by the assessee for quite a long period and the fact that the assessee had been suffering from delirium tremens show that his mental state was one of confusion, agitation and disturbance, rendering him totally unable to realise his obligations in the matter of filing the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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