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TMI Blog1991 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... was their counsel and they delivered the necessary information for the preparation of the returns of income to Shri Chabra in due time. Shri Chabra was suffering from cancer and because of his illness and rush of work he could not file the returns of the assessees on the due dates and he ultimately died on the 3rd September, 1982. This explanation was not accepted by the assessing officer as a reasonable cause because Shri Chabra was shown to have been working and in any case the obligation was on the assessee to file the returns and they could not shift their responsibility on the counsel. The assessing officer has also referred to certain orders in which this was not accepted as a reasonable cause. 3. The assessees appealed to the DC(Appeals) who held that preponderance of probability suggested that the returns were filed late not on account of negligence or omission on the part of the assessees but on account of mistake or omission in the office of Shri Chabra and that taking into consideration the continuous illness and ultimate death, it was reasonable to hold that there was a reasonable cause for not furnishing the returns of income in time. The learned DC(Appeals), therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DC(Appeals) for the first time. The certificate states that the details and information necessary for the preparation of the income-tax returns were made available by the assessees to Shri C.P. Chabra well within the time. Smt. Chabra, however, does not state how she is competent to make such an assertion. Therefore, her certificate on this point is of no value. So far as the two assessees are concerned, none of them has filed an affidavit to state that they had instructed Shri Chabra in time to file the returns for all these years and had also given him the required information. Oral or written submissions made by a counsel at the hearing of the original or appellate proceedings cannot take the form of evidence and the result is that there is no evidence to support the contention of the assessees that they were vigilant enough to instruct the counsel in time and had given the necessary information to the counsel. This contention of the assessees is, therefore, not established. Further, this contention stands negatived by the conduct of the assessees for assessment year 1983-84 for which as per page 1 of the paper book, the return of Shri Tilak Raj Batra was filed on 16-11-1984 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not complicated. They were deriving income merely from plying of trucks. A citizen cannot be allowed to flout his legal obligations by engaging a counsel who is either so busy to attend to his work in time or is continuously keeping ill or indifferent health to the knowledge of the citizen that the legal obligations cannot be discharged according to law. Even if I accept the assessee's contention that Shri Chabra was duly instructed, that does not make out a reasonable cause for them for delay in the filing of the returns because they knew that Shri Chabra is ill and is not attending to their work at proper times and is committing defaults. Their continued indulgence in him cannot be the act of a reasonable man, and, therefore, the delay cannot be said to be because of a reasonable cause. 7. Then we have to see whether the assessee has been able to establish that Shri Chabra was ill and it is the illness that prevented him from filing the returns. The certificate of Mrs. Chabra states that Shri Chabra was continuously ill and the returns could not be filed because of his continuous illness and rush of other urgent professional work with him. The certificate does not mention what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his legal obligation because he knowingly engaged a busy lawyer, was for a reasonable cause. A citizen cannot be allowed to hold the law to ransom by engaging a counsel who is continuously ill for a long time or who is so busy that he is not able to attend to the legal requirements of that particular citizen. Similarly, a counsel cannot be allowed to hold the law to ransom by accepting engagements even though he is unable to fulfil them either because of illness or because of excess of work. When a citizen or a counsel behaves in that manner delaying the discharge of legal obligations the consequences of default must be suffered by the citizen and he cannot be allowed to hold the counsel as a shield. 9. The learned counsel for the assessee has placed a large number of orders of the DC(A) and even of this Tribunal which show that in several cases the illness of Shri Chabra has been accepted as a reasonable cause for defaults. They are, in my view, of no help because each case has to depend on its own facts. What is apparent from those orders is that since Shri Chabra has died and cannot deny the charge against him of acting in an unprofessional manner by accepting briefs, which he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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