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1980 (5) TMI 53 - ITAT BANGALOREExtract: .......cers below but where a material is on record it is open to the assessee to urge that fact in support of his plea. Considering all these facts we are of the view that the assessee had a reasonable cause for the belated filing of the returns, viz., the absence of a proper accountant, and accordingly allow the appeals and cancel the orders of penalty.
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